TMI Blog2021 (5) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... e. The matter is remitted back to the respondent department to reconsider the case of the petitioner by taking into account the judgement of Gujarat High Court in the case of MESSRS SYNPOL PRODUCTS PVT. LTD. VERSUS UNION OF INDIA [ 2020 (9) TMI 257 - GUJARAT HIGH COURT] , where it was held that declaration filed by the petitioners and other similarly situated persons are required to be considered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of mandamus directing the Respondents to issue Form SVLRDS 3 for the amount stated as payable in the application to the petitioner and on payment of such amount the impugned SCN be closed under the SVLDRS Scheme. c. That, in the alternative, the Hon'ble Court may be pleased to issue a writ or direction in the nature of mandamus directing the Respondent nos.2 and 3 to provide the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 27.02.2020, urged that the Division Bench has considered similar issue and by a reasoned order, decided in favour of the petitioner therein. The aforesaid order of Gujarat High Court was unsuccessfully challenged by Union of India in SLP No.449/2021 which was dismissed by apex Court on 03.03.2021. The case of the petitioner is squarely covered by the judgement of Gujarat High Court in the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner submits that in that event, an opportunity of hearing may be granted to the petitioner. Shri P. Prasad, learned counsel for the respondents responded by contending that in the event petitioner is able to show any enabling provision/law which enables any such personal hearing, the department will provide him personal hearing. No other point is pressed by learned counsel for the parties. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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