TMI Blog2022 (1) TMI 1128X X X X Extracts X X X X X X X X Extracts X X X X ..... PETITIONER (BY SRI PRADYUMNA HEJIB, ADVOCATE AND RESPONDENTS (BY SRI JEEVAN J NEERALGI, ADVOCATE) ORDER In this petition, petitioner seeks quashing of the impugned certificate in Form SVLDRS-3 at Annexure-M dated 27.01.2020 calling upon the petitioner to pay a sum of Rs. 6,44,861.20 and for a direction to respondents to issue revised Form SVLDRS-3 in accordance with the provision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in not adjusting the said payments while computing the balance payable by the petitioner as required under Section 124 of the SVLDRS and consequently, impugned certificate deserves to be quashed. 4. Per contra, learned counsel for the respondent submits that the impugned certificate at Annexure-M has been issued strictly in accordance with the provisions of the scheme. It is also submitted that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner under the SVLDRS are not forthcoming and same are conspicuously absent in the impugned certificate which is a cryptic, laconic, non-speaking and unreasoned certificate, without any application of mind and without assigning any reasons as to why payments made by the petitioner having not been adjusted towards the liability under the SVLDRS. 6. Under these circumstances, without expr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsideration afresh in accordance with law as well as the provisions of the SVLDRS after taking into account the payments said to have been made by the petitioner and after giving an opportunity of personal hearing and furnishing documents/objections to the petitioner in support of his contentions. (5) All rival contentions of both parties on merits including the contention with regard to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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