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2020 (1) TMI 999 - HC - Central ExciseBenefit in the “Arrears Category” of SAB KA VISHWAS (LEGACY DISPUTE RESOLUTION) Scheme 2019 (svldrs scheme) - HELD THAT:- There is force in the submission of the learned counsel for the petitioners that the Scheme in question being for the benefit of Assesses needs to be construed liberally to effectuate the purpose and therefore, if the petitioners’ claim cannot be considered under the Arrears Category, they should be permitted to avail the benefit under any other Category into which their case is fit; the respondents in their Statement of Objection dated 09.01.2020 at paragraph 6 have specifically stated that though the petitioners are not entitled to stake their claim under Arrears Category, they may opt for the benefit under Voluntary Disclosure Category; the statement of the learned Panel Counsel for the Revenue that petitioners’ claim would be considered under this Category if they opt, is placed on record. These writ petitions succeed in part - a Writ of Mandamus issues to the respondent – Revenue to consider petitioners claim for the benefit under Voluntary Disclosure Category of SAB KA VISHWAS (LEGACY DISPUTE RESOLUTION) Scheme 2019, subject to they making an appropriate application as prescribed by law and within time.
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