9911796707
TMI Blog2024 (8) TMI 402X X X X Extracts X X X X X X X X Extracts X X X X ..... ed under Article 226 of the Constitution of India, Petitioner No. 1-Partnership Firm, Petitioner No. 2-Partner of the said firm and Petitioner No. 3-co-noticee have challenged the rejection of 9 declarations made under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 ("SVLDR Scheme"). 3. Rejection of declaration in Form SVLDRS-1 No. LD2712190000801 dated 27th December 2019:- 3.1 On 27th December 2019, Petitioner No. 1 filed the aforesaid declaration for settling the redemption fine and penalty issue since the duty demanded was already settled by the firm by filing the declaration in SVLDRS-1 No. LD27121900000701. The aforesaid declaration, i.e., LD27121900000701 was rejected by Respondents on 27th December 2019 on the ground that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court in Messrs. Esbee Electrotech LLP & Ors. Union of India & Ors. (supra) and therefore, even on this ground, the rejection is not justified in addition to the fact that same cannot be a ground since it did not form the basis of rejection. In our view, it is settled position that the reason for rejection cannot be improvised by stating a new ground in the affidavit-in-reply. We may also observe that when bank guarantee is always given on quantified amount and therefore, even on this ground, the rejection cannot be sustained. 3.5 In view of above, Respondents are directed to accept the declaration made by Petitioner No. 1-Firm in Form SVLDRS-1 Nos. LD2712190000801 dated 27th December 2019 and to communicate to Petitioner No. 1-Firm, payme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said six applications made by Petitioner No. 1 Firm is required to be accepted. 4.3 Respondents are directed to accept six applications mentioned above and intimated payment, if any, to be made by Petitioner No. 1 within a period of four weeks from the date of uploading of the present order. Petitioner would thereafter, make payment of the amount so intimated to Respondents within two weeks from the date of such intimation and inform the same to Respondents who in turn will issue Form SVLDRS-4 certificate within a period of four weeks from the date of Petitioner intimating of payment having been made. 5. Rejection of declaration in Form SVLDRS-1 No. LD2712190003630 dated 27th December 2019:- 5.1 On 27th December 2019, Petitioner No. 2 fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rm SVLDRS-4 certificate within a period of four weeks from the date of Petitioner No. 2 communicating of payment having been made. 6. Rejection of declaration in Form SVLDRS-1 No. LD2712190004904 dated 27th December 2019:- 6.1 On 27th December 2019, Petitioner No. 3 filed a declaration for settling penalty of Rs.30,00,000/- demanded as per show cause notice dated 28th January 2008. The said declaration was made on the ground that the main noticee-Petitioner No. 1 has filed a declaration for settling the show cause notice. 6.2 Respondents have rejected the aforesaid declaration on the ground that the amount is not quantified before 30th June 2019 and investigation is under process. 6.3 Petitioners and Respondents agrees that since in cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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