2019 (12) TMI 1011 - HC - Central Excise

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) - Permission for withdrawal of petition - HELD THAT - Permission to withdraw this writ petition is granted. If application is preferred by this petitioner under the aforesaid Scheme, the same shall be decided by the concerned respondent authorities in accordance with law, rules, regulations, Government policy and the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, and, after giving an adequate opportunity of being heard to this petitioner, as early as possible and practicable - Petition disposed off.

Summary

Issues:
Permission to withdraw writ petition under the "Sabka Vishwas" Scheme, 2019.

Analysis:
The petitioner, represented by learned Senior Counsel, sought permission to withdraw the petition under the "Sabka Vishwas" Scheme, 2019, for the settlement of tax disputes of Central Excise and Central Tax matters. The petitioner requested liberty to approach the Court in case of any adverse order under the Scheme. The Court granted permission for the withdrawal of the writ petition. It was specified that if the petitioner applies under the Scheme, the concerned respondent authorities would decide the application in compliance with the law, rules, regulations, Government policy, and the Scheme. The petitioner would be given a fair opportunity to be heard, and the decision would be made promptly. The writ petition was disposed of with these observations, and any interim relief granted was vacated.