2023 (1) TMI 347 - HC - Service Tax

Rejection of the form of declaration made by the applicant no.1 firm from time to time under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 launched by Finance (No. 2) Act, 2019 - seeking direction to accept form of declaration under Section 125 of the Act and undertaken the process of verification by designated committee and to issue the statement under sub-sections (1) and (4) of Section 127 of the Act - HELD THAT - Considering the fact that this Court has already finally adjudicated in M/S. SUNSHINE CORPORATION VERSUS UNION OF INDIA 2022 (2) TMI 1322 - GUJARAT HIGH COURT , no point will be served in allowing the additional prayer in this disposed of petition nor can this be done. The Court virtually has become functus-officio and again, the attention of the Court ought to have been drawn at the relevant point of time to this aspect. Noticing the fact that it was a covid time and the matter was being proceeded through the video conference coupled with the fact that the petitioner no.3 had already preferred the petition before this Court in MUMTAZBIBI YUSUFKHAN RANGAWALA VERSUS UNION OF INDIA 2021 (6) TMI 1128 - GUJARAT HIGH COURT which was permitted to be withdrawn for him to be impleaded as a party for seeking the prayers against the respondent, so as not to render the petitioner vulnerable and remediless, we deem it appropriate to permit her to revive the petition which was, in particular, preferred by her being Special Civil Application No. 6525/2021. Once revived, the office shall place it for hearing in about a week s time before the concerned Bench - Application disposed off.

Summary

Issues:
Challenge to rejection of declaration under Sabka Vishwas Scheme, 2019; Amendment to memo of petition seeking direction to accept declaration; Inclusion of partner in relief granted; Remediless situation for partner; Court's jurisdiction post previous judgment; Revival of withdrawn petition for partner's benefit.

Analysis:
The judgment pertains to a Special Civil Application challenging the rejection of a firm's declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The applicants sought direction to accept the declaration and undertake verification. The Court had previously allowed the writ application and remitted the matter to accept the declaration under the "litigation" category. However, a partner's relief was not granted, leaving them remediless. The Court noted the partner's omission in the final order, leading to the partner being the only one without relief. Despite the previous judgment, the Court acknowledged the partner's predicament and permitted the revival of a withdrawn petition to ensure the partner is not left vulnerable.

The Court emphasized that since the matter had been adjudicated previously, allowing additional prayers in the disposed petition was not feasible. The Court highlighted the importance of timely attention to such aspects during proceedings. Considering the partner's situation and the circumstances during the COVID period, the Court deemed it appropriate to revive the withdrawn petition for the partner's benefit. The Court directed the office to schedule a hearing for the revived petition promptly to address the partner's grievances and ensure a fair resolution.

In conclusion, the Court disposed of the present application while ensuring that none of the observations prejudice either party. The matter was to be decided on its own merits, with the revived petition for the partner's benefit set for expedited hearing before the concerned Bench. The judgment reflects a balanced approach to address the partner's remediless situation and uphold the principles of justice and fairness in the legal proceedings.