2023 (2) TMI 1355 - HC - Service Tax

Rejection of declaration under the Sabka Vikas (Legacy Dispute Resolution) Scheme, 2019 (SVLDR Scheme) - declaration of the Petitioner was rejected on the ground that redemption fine is not covered under the provisions of SVLDR Scheme - HELD THAT - It is an admitted position that facts in the present case are identical to the case in MESSRS SYNPOL PRODUCTS PVT. LTD. VERSUS UNION OF INDIA 2020 (9) TMI 257 - GUJARAT HIGH COURT , where it was held that ' declaration filed by the petitioners and other similarly situated persons are required to be considered by the designated committee without payment of redemption fine by the declarant'. The Petitioner is therefore entitled to succeed. The impugned rejection, of Petitioner s declaration by order dated 29 July 2021 is quashed and set aside. The Respondents-authorities will issue necessary discharge certificate under section 129 of the Finance Act to the Petitioner subject to fulfillment of other conditions as per the SVLDR Scheme. Petition disposed off.

Summary

The Petitioner's declaration under the SVLDR Scheme was initially rejected, but the court ruled in favor of the Petitioner stating that redemption fine is covered under the scheme. The rejection was quashed, and the authorities were directed to issue a discharge certificate to the Petitioner. The case was disposed of accordingly.