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DELHI HIGH COURT
RAJIV SHAKDHER, TARA VITASTA GANJU
SKN Bentex Group – Appellant
Versus
Union of India – Respondent
| Table of Content |
|---|
| 1. introduction and details of the petitioner's case. (Para 1 , 2) |
| 2. petitioner applied to the svldr scheme but faced rejection. (Para 4 , 5 , 6 , 7) |
| 3. delays in application's rejection and lack of justification. (Para 8 , 9) |
| 4. legal principles regarding delay and laches. (Para 10 , 11) |
| 5. petitioner's failure to demonstrate entitlement to relief. (Para 12 , 13 , 14) |
| 6. judgment's conclusion – petition dismissed. (Para 15 , 16) |
JUDGMENT
[Physical Hearing/Hybrid Hearing (as per request)]
Tara Vitasta Ganju, J. (Oral)--The Petitioner, herein, is a manufacturer of electrical motors, control switches and MCB's distribution boards, electricity fans, etc.
2. As per averments in the petition, pursuant to a search conducted at the factory premises of the Petitioner, certain goods were recovered and seized which were unaccounted for in the books of accounts. The Petitioner paid duty along with the interest and penalty to close the matter. Thereafter, a show cause notice dated 30.08.2016 was issued to the Petitioner, inter-alia, proposing confiscation of the seized goods and levying of a redemption fine and penalty on the Petitioner.
2.1. The Petitioner further averred that t
The court highlighted that petitioners must comply with procedural requirements and approach timely, failing which relief may be denied due to delay and laches.
The court affirmed that failure to comply with procedural requirements and significant delays in seeking judicial relief will result in the dismissal of petitions under the SVLDR Scheme.
The failure to comply with procedural requirements and delay in seeking relief under the SVLDR Scheme resulted in the dismissal of the writ petition.
Show cause notices pending adjudication as on 30th June 2019 are eligible for relief under the SVLDRS 2019 scheme.
The rejection of an application under the SVLDR Scheme without affording an opportunity to be heard violates the principles of natural justice and offends Article 14 of the Constitution of India. The....
Eligibility for the benefits of the SVLDRS Scheme is confirmed when service tax liability is quantified and admitted prior to the cut-off date, regardless of ongoing investigations.
Point of law: Section 129 provides the issuance of discharge certificate under Section 126 that would conclude the amount/ matter and time period provided therein. Voluntary disclosure places an onus....
Sub-Section (2) of Section 145 of 'the Act' speaks about withdrawal from duty in contravention of Section 29 of 'the Act'. Section 29 of 'the Act' provides that no Police Officer shall withdraw himse....
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