9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (3) TMI 186 - HC - Service TaxRejection of declaration of the petitioner under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - rejection on the ground that other noticee application rejected - HELD THAT - In case of M/S. Sunshine Corporation 2022 (2) TMI 1322 - GUJARAT HIGH COURT , this Court allowed the Special Civil Application holding that 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 committee. Since the petitioner is a co-noticee, the benefit of the judgment of this Court in case of M/s Sunshine Corporation and the directions issued therein shall apply to the case of the petitioner also. Accordingly the impugned orders dated 05.12.2019 and 17.01.2020 are hereby quashed and set aside and the respondent shall accept the Form of declaration filed by the petitioner and undertake the process of verification to issue the discharged certificate. Petition allowed.
Issues involved:
The rejection of declaration under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. Summary: The petitioner, a partner of M/S Sunshine Corporation, filed a declaration under the Sabka Vishwas Scheme which was rejected twice. The High Court had allowed a similar application by M/S Sunshine Corporation earlier. The Court found that the rejection was not in line with the scheme's objectives and ordered the authorities to accept the declaration under the category of "litigation" sub-category "SCN involving duty pending" for verification. The respondent was directed to provide relief similar to that given to M/S Sunshine Corporation. The Court held that the benefit of the judgment in M/S Sunshine Corporation's case applied to the petitioner as a co-noticee, and therefore, the impugned orders were set aside, and the declaration was to be accepted for verification. Detailed Judgment: 1. The petitioner's declaration under the Sabka Vishwas Scheme was rejected twice, which led to the filing of a petition seeking to set aside the rejection orders dated 05.12.2019 and 17.01.2020. 2. The rejection was based on the grounds of "other noticee application rejected" by the Joint/Additional Commissioner. 3. The High Court had previously allowed a Special Civil Application filed by M/S Sunshine Corporation, setting a precedent for similar cases. 4. The rejection of the declaration was found to be inconsistent with the scheme's objectives by the High Court. 5. The Court directed the authorities to accept the declaration under the category of "litigation" sub-category "SCN involving duty pending" for verification purposes. 6. The respondent was instructed to provide relief to the petitioner similar to that granted to M/S Sunshine Corporation. 7. As the petitioner was a co-noticee, the benefit of the judgment in M/S Sunshine Corporation's case was extended to the petitioner. 8. Consequently, the impugned orders dated 05.12.2019 and 17.01.2020 were quashed, and the respondent was directed to accept the declaration for verification and issue the discharged certificate. 9. The petition was allowed, and the rule was made absolute with no order as to costs.
|
