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2021 Supreme(Mad) 2740

M.SUNDAR
S. D. Arun Associates, Rep. by Proprietor, D. Arul Pandi – Appellant
Versus
Designated Committee, Sabka Vishwas Legacy Disputes Resolution Scheme (SVLDRS), Office of the Commissioner of CGST & Central Excise, Tirunelveli – Respondent


Advocates Appeared:
For the Petitioner:G. Natarajan, Advocate.
For the Respondents: S. Ragaventhre, Junior Standing Counsel for Customs & Central Excise.

JUDGMENT :

(Prayer: Writ Petitions filed under Article 226 of the Constitution of India for issuance of Writ of Certiorarified Mandamus to call for the records of the first respondent relating to the issuance of the impugned form SVLDRS-3 dated 22.05.2020 and quash after considering the payments already made by the petitioner and issue a Discharge Certificate in form SVLDRS-4 in accordance with SVLDR Scheme 2019 within a time frame as may be fixed by this Court.)

1. In the captioned writ petition, Mr. G.Natarajan, learned counsel on record for the sole writ petitioner and Ms.S.Ragaventhre, learned Junior Standing Counsel for Customs and Central Excise on behalf of both the respondents are before me.

2. The common proceedings made in the captioned main writ petition and W.M.P therein i.e., captioned W.M.P of the previous listing on 26.11.2021 reads as follows:

    'Captioned main writ petition pertains to 'Sabka Vishwas Legacy Disputes Resolution Scheme, 2019' (hereinafter 'SVLDRS' for the sake of brevity, convenience and clarity). Mr.G.Natarajan, learned counsel for writ petitioner submits that SVLDRS was introduced vide Chapter V of the Finance Act, 2019 to settle disputes pending at vari

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