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2024 (3) TMI 186 - HC - Service TaxRejection of declaration of the petitioner under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - rejection on the ground that “other noticee application rejected” - HELD THAT:- In case of M/S. Sunshine Corporation [2022 (2) TMI 1322 - GUJARAT HIGH COURT], this Court allowed the Special Civil Application holding that The respondents shall accept the form of declaration under the category of "litigation" sub-category "SCN involving duty pending" and undertake the process of verification through the designated committee. Since the petitioner is a co-noticee, the benefit of the judgment of this Court in case of M/s Sunshine Corporation and the directions issued therein shall apply to the case of the petitioner also. Accordingly the impugned orders dated 05.12.2019 and 17.01.2020 are hereby quashed and set aside and the respondent shall accept the Form of declaration filed by the petitioner and undertake the process of verification to issue the discharged certificate. Petition allowed.
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