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TMI Blog2020 (3) TMI 659X X X X Extracts X X X X X X X X Extracts X X X X ..... /4/2019-CX.8 dated 27th August, 2019 - HELD THAT:- Since in the present case, the petitioner has raised a plea that it was eligible to file an application despite the amount having been neither quantified nor communicated to the assessee by the Department till 30th June, 2019, this Court is of the view that an opportunity of hearing should have been given to the petitioner before passing any adver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocate. Mr. Vivekanand Mishra, Senior Panel Counsel for R-1. JUDGMENT MANMOHAN, J: (Oral) 1. Present writ petition has been filed challenging the order dated 10 th December, 2019 whereby the declaration filed by the petitioner under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (hereinafter referred to as Scheme ) has been rejected on the ground that the concerned inve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 019 reads as under:- 4. The relief extended under this scheme is summed up, as follows: (a) For all the cases pending in adjudication or appeal (at any forum), the relief is to the extent of 70% of the duty involved if it is ₹ 50 lakhs or less and 50% if it is more than ₹ 50 lakhs. The Same relief is avaioable for cases under investigation and audit where the duty involved is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 16th March, 2020 at 02:30 PM. Respondent No. 2 after giving an opportunity of hearing to the Petitioner shall pass a reasoned order on or before 25th March, 2020. The rights and contentions of the parties are left open. 7. With the aforesaid directions, the present writ petition along with pending application stand disposed of. Order dasti under the signatures of Court Master. - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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