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2023 (1) TMI 347 - HC - Service TaxRejection of the form of declaration made by the applicant no.1 firm from time to time under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 launched by Finance (No. 2) Act, 2019 - seeking direction to accept form of declaration under Section 125 of the Act and undertaken the process of verification by designated committee and to issue the statement under sub-sections (1) and (4) of Section 127 of the Act - HELD THAT:- Considering the fact that this Court has already finally adjudicated in M/S. SUNSHINE CORPORATION VERSUS UNION OF INDIA [2022 (2) TMI 1322 - GUJARAT HIGH COURT], no point will be served in allowing the additional prayer in this disposed of petition nor can this be done. The Court virtually has become functus-officio and again, the attention of the Court ought to have been drawn at the relevant point of time to this aspect. Noticing the fact that it was a covid time and the matter was being proceeded through the video conference coupled with the fact that the petitioner no.3 had already preferred the petition before this Court in MUMTAZBIBI YUSUFKHAN RANGAWALA VERSUS UNION OF INDIA [2021 (6) TMI 1128 - GUJARAT HIGH COURT] which was permitted to be withdrawn for him to be impleaded as a party for seeking the prayers against the respondent, so as not to render the petitioner vulnerable and remediless, we deem it appropriate to permit her to revive the petition which was, in particular, preferred by her being Special Civil Application No. 6525/2021. Once revived, the office shall place it for hearing in about a week’s time before the concerned Bench - Application disposed off.
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