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2023 (10) TMI 166 - GUJARAT HIGH COURTApplication under SVDLR rejected - Rejection of application on the ground that the issue was pending before the Settlement Commission - ineligibility in light of Section 125(1) (g) of the Finance Act (No. 2) of 2019 - HELD THAT:- In the perception of the respondents, the petitioner no. 1 was held ineligible in light of Section 125(1) (g) of the Finance Act (No. 2) of 2019. The stand of the respondents is misconceived. Though the petitioners had filed application before the Settlement Commission, the said application was already decided by the Settlement Commission in the year 2002. When there are arrears emerging out of orders of the Settlement Commission, the assessee is eligible under the scheme. Therefore though no appeal or reference were pending, here was a case where the Settlement Commission had passed a Final Order on 24.05.2002. MA was also disposed of on 20.07.2004, thus no case was pending. Even reading of the communication dated 06.03.2020 under the RTI Act would reveal that the benefit of the circular particularly para 10 has been extended to others. Once it is held that the petitioner no. 1 was entitled to the benefit of the scheme, petitioner nos. 2 to 4 would automatically be held entitled to the benefit thereof. The respondents are directed to accept the declarations filed under the Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019 and issue consequential statements of estimated amount payable in Form SVLDRS-3 and on payment of the estimated amount by petitioner no. 1 issue discharge certificates in Form SVLDRS-4 to the petitioner nos. 1 to 4 - petition allowed.
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