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2022 (1) TMI 1350 - HC - Central ExciseEligibility of the respondent assessee to be entitled for being considered under the Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019 - only reason for rejection of the application of the appellant was that wrong particulars in respect of the order-in-original were uploaded while applying under the said scheme but the fact remains that the appellant furnished the necessary documents including the order-in-appeal as well as the order in original before the Designated Committee well before the last date for applying under the said scheme. HELD THAT:- In the facts of the instant case it was incumbent upon the Designated Committee to offer an opportunity to the appellant to rectify such technical error within a stipulated time. Since admittedly the order of rejection was communicated to the appellant after expiry of the last date stipulated under the said scheme for submission of the application and also that the relevant materials are available with the Designated Committee, this Court is of the considered view that the Designated Committee should be directed to consider the claim of the appellant as to the entitlement of the appellant to the benefits of the said scheme. In the case of M/s. Sobha Limited vs. Union of India & Anr. [2020 (10) TMI 208 - PUNJAB AND HARYANA HIGH COURT] the Hon'ble Division Bench of Punjab and Haryana High Court at Chandigarh had considered an identical issue and the order of rejection of the declaration filed in Form SVLDRS-1 was set aside and direction was issued to the designated authority to decide the application afresh. Identical direction was issued in the case of Vaishali Sharma vs. UOI & Anr. reported in [2020 (8) TMI 81 - DELHI HIGH COURT]. In the said decision the Court went a step further to observe that an opportunity of hearing must have been given to the assessee before rejecting the declaration. It is evidently clear that Central Board is alive of the situations faced by the assessee. Hence there would be no difficulty in extending relief to the assessee. In any event the correction to be made is trivial in nature, hence, technicalities should not come in the way of the assessee being disentitled for his declaration to be considered on merits. It is safely observed that several High Courts in the country have been issuing directions and the bottom line of all the directions and observations is that the spirit of the scheme should not be defeated on account of technicalities - the order of rejection dated 05.02.2020 requires to be set aside. Application disposed off.
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