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DELHI HIGH COURT
RAJIV SHAKDHER, TARA VITASTA GANJU
Gaurav Enterprises – Appellant
Versus
Union of India – Respondent
| Table of Content |
|---|
| 1. facts surrounding the seizure and appeals. (Para 1 , 2 , 3) |
| 2. application for svldr scheme rejection. (Para 4 , 5 , 6 , 7) |
| 3. issues of delay in filing the petition. (Para 8 , 9) |
| 4. delay and laches as grounds for denial of relief. (Para 10 , 11) |
| 5. distinguished cases and closure of svldr scheme. (Para 12 , 13) |
| 6. principles of 'clean hands' and dismissal of the petition. (Para 14 , 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 the 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 the allegations in the show caus
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 court highlighted that petitioners must comply with procedural requirements and approach timely, failing which relief may be denied due to delay and laches.
The failure to comply with procedural requirements and delay in seeking relief under the SVLDR Scheme resulted in the dismissal of the writ petition.
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....
Show cause notices pending adjudication as on 30th June 2019 are eligible for relief under the SVLDRS 2019 scheme.
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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