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 945

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ssue a writ of mandamus or such other Writ, Order or direction as this Hon'ble Court may deem fit, directing the Respondent No.1 to issue form SVLDRS-4 pursuant to issue of Form SVLDRS-3 dt.2.12.2019 in Annexure-G1 in the facts and circumstances of the instant case; b. Issue a writ of certiorari or such other writ, order or direction as this Hon'ble Court may deemed and to quash the show cause notice in File No. IV/16/68/2021 CT East JC 1 ADjn 5185/2021 SCN SL.No.303/2021 - DIN No.2021-12 5700000066956C 423/2022 dated 31.12.2021 issued by Respondent No.2 in Annexure-P; c. To pass such other orders, directions and writs as this Hon'ble High Court may deem fit in the facts and circumstances of the case, and in the interests of justice inc .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 2018. Under these circumstances, the petitioner requested the respondents to issue discharge certificate in Form SVLDRS-4 and close the matter. It is the grievance of the petitioner that despite noticing the aforesaid facts and circumstances and referring to the payment made by the petitioner, which entitles him to issuance of Form SVLDRS-4 by the respondents, respondent No.2 has issued the impugned show-cause notice dated 31.12.2021, which has been assailed by the petitioner in the present petition. 4. Per contra, learned counsel for respondent Nos.1 and 2 submits that there is no merit in the petition and that the same is liable to be dismissed. 5. As rightly contended by the learned counsel for the petitioner, the material on record cl .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... issued to the respondents in this regard. 6. In the result, I pass the following: ORDER (i) The petition is hereby allowed. (ii) The impugned show-cause notice dated 31.12.2021 issued by respondent No.2 vide Annexure-P is quashed. (iii) Respondent No.1 is hereby directed to consider the claim of the petitioner for grant of benefit of SVLDR Scheme bearing in mind the observations made in this order and the material on record produced by the petitioner in the present petition and in accordance with law and issue form SVLDR-4 in favour of the petitioner subject to other verification as expeditiously as possible within a period of four weeks from the date of receipt of a copy of this order. (iv) In order to facilitate respondent No.1 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