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2022 (12) TMI 236

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..... n. The impugned Communication is also unreasoned, non-speaking, laconic and cryptic order without any application of mind and consequently, on this ground alone, the impugned Communication deserves to be quashed. So also, a perusal of the impugned Communication will indicate that the same is contrary to the Circular dated 12.12.2019, issued regarding applicability and maintainability of the aforesaid SVLDR scheme. The impugned Communication at Annexure A deserves to be quashed and necessary directions are to be issued to the respondents to grant the benefit of SVLDR Scheme in favour of the petitioner - Petition allowed. - WRIT PETITION No.12853 OF 2020 (T-RES) - - - Dated:- 22-9-2022 - MR. S.R. KRISHNA KUMAR, J. FOR THE PETITI .....

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..... r the respondents and perused the material on record. 3. The material on record discloses that pursuant to the petitioner filing an application in Form No.1 on 23.09.2019 to avail the benefit under the Sabka Vishwas (Legacy Dispute Resolution) Scheme (for short, the SVLDR Scheme ), respondent No.3 issued Form No.2 in the prescribed format on 29.11.2019 to the petitioner. Pursuant thereto, the petitioner submitted Form 2A as can be seen from Annexure M dated 03.12.2019. It is the grievance of the petitioner that despite the petitioner being ready and willing to pay the amount notified in Form No.2 for availing the benefit of the aforesaid scheme, respondent No.3 have proceeded to issue the impugned Communication at Annexure A dated 3 .....

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..... reby directed to issue Form No.3 in terms of Form No.2 dated 29.11.2019 issued by them to the petitioner within a period of 15 days from the date of receipt of a copy of this order. (iv) Upon receipt of the said Form No.3 by the respondents, the petitioner shall make payment of the said amount within a period of four weeks from the date of receipt of Form No.3 to be issued by the respondents. (v) Immediately upon the petitioner making of payment of the amount shown in Form No.3 to be issued by the respondents, respondents shall issue the Discharge Certificate in Form No.4 in favour of the petitioner within a period of two weeks from the date of payment. (vi) Subject to the aforesaid directions, petition stands allowed. - - TaxT .....

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