2021 (9) TMI 828

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..... ural justice - HELD THAT:- The respondents do not dispute that no opportunity of hearing was extended to the petitioner. He has fairly conceded to the suggestion of the Court that the eligibility of the petitioner to avail the benefits of the scheme may be directed to be considered afresh, keeping open all points for determination by the appropriate authority. The impugned order stands set asi .....

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..... inst a formatted order, at page 28 thereof, declaring the petitioner ineligible to avail the benefits of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (hereafter the scheme , for short). The only ground assigned is that condition contained in section 125(1)(e) of the Finance Act, 2019 is not satisfied because there has been no quantification arrived at by Anti Evasion, CGST, Mumbai C .....

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..... conceded to the suggestion of the Court that the eligibility of the petitioner to avail the benefits of the scheme may be directed to be considered afresh, keeping open all points for determination by the appropriate authority. 4. In view thereof, the impugned order at page 28 of the writ petition stands set aside. The appropriate authority shall proceed to consider the issue of eligibility of .....

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