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TMI Blog2022 (12) TMI 1195X X X X Extracts X X X X X X X X Extracts X X X X ..... ASST.GOVERNMENT PLEADER/PP FOR THE RESPONDENT ORDER PER : HONOURABLE MS. JUSTICE SONIA GOKANI 1. By way of the present petition under Article 226 of the Constitution of India, the petitioner challenges the notice issued under Section 87 of the Finance Act, 1994 dated 31.03.2022 which according to the petitioner is in contravention of the provision of the Finance Act, 1994. 2. Prayers sought fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rect the respondent No.2 to stay the recovery proceedings pursuant to the Notice issued date 31.03.2022 U/s.87 of Finance Act, 1944 at Annexure-A; (e) Any other and further relief deemed just and proper be granted in the interest of justice; (f) Provide for the cost of this petition." 3.The petitioner, who had made a voluntary discloser under Sabka Vishwas (Legacy Dispute Resolution) Scheme, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rikh, who has drawn our attention to the Circular 1071/4/2019 dated 27.08.2019 to say that in case of the voluntary disclosure of duty not paid, the full amount of disclosed duty would have to be paid. However, there is nothing to say that the interest and penalty would be automatic and any recovery can be made without adjudication. 6.1 He has urged that at the best, the petitioner would loose th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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