Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2022 (9) TMI 855

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he order dated 11.05.2022. The respondents/revenue will take the necessary steps and pass a fresh order, within the next six weeks. - W.P.(C) 13055/2022 - - - Dated:- 9-9-2022 - HON'BLE MR JUSTICE RAJIV AND SHAKDHER HON'BLE MS JUSTICE TARA VITASTA GANJU Petitioner Through: Mr Saurabh Jain, Adv. Respondents Through: Mr Jatin Gaur, Adv. for Mr Harpreet Singh, Sr. Standing Counsel. [Physical Hearing/Hybrid Hearing (as per request)] RAJIV SHAKDHER, J. (ORAL): CM Appl.39541/2022 1. Allowed, subject to just exceptions. W.P.(C) 13055/2022 CM APPL. No. 39540/2022[Application filed on behalf of the petitioner seeking interim relief] 2. Issue notice. 3. Mr Jatin Gaur accepts notice o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... cy Dispute Resolution) Scheme -2019 4.1 Mr Ajay Mankotia, who appears on behalf of the petitioner, says the petitioner could not deposit within the prescribed timeframe the amount declared under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 [in short the Scheme ], as it did not have the requisite financial wherewithal. 4.2. It is also Mr Mankotia's contention that the petitioner is suffering from cancer and, therefore, a lenient view of the aforesaid infraction should be taken. 4.3. In support of his submission, Mr Mankotia points out that the petitioner had entered into correspondence with respondent/revenue immediately, after the deadline for depositing the amount declared expired on 30.06.2020. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 05.2022. 6.1. In this communication, reference was made by the petitioner to certain observations made by the Madras High Court in N. Sundararajan (Former Partner), M/S. Genupro Yarn Agencies vs. Union of India and Ors, 2021 (7) TMI 385, as well as in Malabar Erectors vs. Union of India and Ors, 2021 (7) TMI 257. 6.2. Besides this, reference was made to observations made by the Gujarat High Court in Messrs Falcon Fighter Force Services Pvt. Limited vs. Union of India, 2021 (1) TMI 23. 6.3. In response to the aforementioned communication, the respondents/revenue wrote back to the petitioner on 13.06.2022. 6.4. A perusal of the response of the respondents/Revenue shows that they have not dealt with the question, as to .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates