TMI Blog2023 (10) TMI 819X X X X Extracts X X X X X X X X Extracts X X X X ..... ee thereof the benefit of the judgment of this Court and the directions issued therein shall apply to the case of the petitioner. The orders dated 05.12.2019 and 17.01.2020 therefore are quashed and set aside. Petition allowed. - HONOURABLE MR. JUSTICE BIREN VAISHNAV And HONOURABLE MR. JUSTICE BHARGAV D. KARIA VASIM MANSURI(8824) FOR THE PETITIONER(S) NO. 1 MS HETVI H SANCHETI(5618) FOR THE RESPONDENT(S) NO. 1,2,3 NOTICE SERVED BY DS FOR THE RESPONDENT(S) NO. 4 ORDER ( PER : HONOURABLE MR. JUSTICE BIREN VAISHNAV ) 1. Heard learned advocate Mr.Vasim Mansuri for the petitioner and learned advocate Ms.Hetvi Sancheti for the respondent nos.1 to 3. 2. Rule returnable forthwith. Learned advocate Ms. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... application succeeds and is hereby allowed. The orders dated 28.11.2019 and 19.12.2019 respectively are hereby quashed and set aside. The matter is remitted to the respondents. The respondents shall accept the form of declaration under the category of litigation subcategory SCN involving duty pending and undertake the process of verification through the designated committee. 19. Let the aforesaid exercise be undertaken at the earliest. Accordingly, as per the directions of Hon'ble High Court, discharge certificate in Form No. SVLDRS-4 dated 17.05.2023 was issued to M/s. Sunshine Corporation for Rs. 1,33,82,430/- providing the relief of Tax amounting to Rs. 66,91,215/-. 5. In the order dated 01.02.2022 by allowing the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vived from its inception. The matter as on date could be said to be pending before the Commissioner. In such circumstances it cannot be said that the matter was finally heard on or before 30.6.2019. The stance of the respondents cannot be said to be in consonance with the object and reasons underlying the scheme. 18. In such circumstances referred to above, this writ application succeeds and is hereby allowed. The orders dated 28.11.2019 and 19.12.2019 respectively are hereby quashed and set aside. The matter is remitted to the respondents. The respondents shall accept the form of declaration under the category of litigation sub-category SCN involving duty pending and undertake the process of verification through the designated co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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