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2024 (2) TMI 375 - CALCUTTA HIGH COURTRejection of application under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - the reason for rejection is stated that the applicant/appellant is a co-noticee, wherein the main applicant, M/s. Shakambhari Ispat & Power Limited has not yet applied and settled their case in SVLDRS and as such, the appellant’s application cannot be processed and is rejected as per the provisions of the scheme - HELD THAT:- At the relevant time, an appeal was pending before the Commissioner of Appeal, CGST & Central Excise, Siliguri (Appeal), Commissionerate. On receipt of the said form SVLDRS – 4, the Commissioner of Appeals by order dated 11th November, 2020 has disposed of the appeal as deemed to have been withdrawn in accordance with the provisions of Section 127 (6) of the Finance (No. 2) Act, 2019 - it is factually not in dispute that the main applicant viz., M/s. Shakambhari Ispat & Power Limited had applied under the scheme and the said application has been accepted and SVLDRS- 4 had been issued by the designated committee on 12th August, 2020. The reason for rejection of the application of the appellant cannot be sustained - Petition allowed.
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