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2023 (10) TMI 819 - HC - Service TaxRejection of declaration of the petitioner under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - Appellant is a co-noticee - HELD THAT:- It is not in dispute that in the case of a main noticee M/S Sunshine Corporation, Special Civil Application No.23250 of 2019 was filed wherein this Court by an order dated 01.02.2022 in M/S. SUNSHINE CORPORATION VERSUS UNION OF INDIA [2022 (2) TMI 1322 - GUJARAT HIGH COURT], the petition has been allowed with certain directions. Since the petitioner is a co-noticee thereof the benefit of the judgment of this Court and the directions issued therein shall apply to the case of the petitioner. The orders dated 05.12.2019 and 17.01.2020 therefore are quashed and set aside. Petition allowed.
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