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TMI Blog2024 (3) TMI 186X X X X Extracts X X X X X X X X Extracts X X X X ..... ittee. 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. - HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE NIRAL R. MEHTA Appearance: For the Petitioner(s) No. 1 : Vasim Mansuri (8824) For the Respondent(s) No. 1,2,3 : Ms Hetvi H Sancheti(5618) For the Respondent(s) No. 4 : NOTICE NOT RECD BACK ORAL ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2019 as under: 12. In view of the aforesaid the writ applicants submitted a form of declaration on 17.12.2019 under the category of arrears . 13. The aforesaid form of declaration came to be rejected on the ground as under:- Under Order No. A/11472/2019 dated 2.08.2019, the CESATE has remanded the matter for de-novo proceedings. Thus, the case assumes the nature of SCN pending adjudication as on 2.08.2019. Accordingly, the application does not fall under the category of arrears as defined under Finance (No. 2) Act, 2019. Hence the application is rejected. 14. Thus, first in point of time the declaration came to be rejected on the ground that the correct category would be pending appeal and not show-cause- notice pending . A second form of d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent nos. 1 and 2 submitted that in light of the directions issued by this Court in the order dated 01.02.2022, the respondents have issued the Form no. SVLDRS-4 dated 17.05.2023 to Ms. Sunshine Corporation for Rs. 1,33,82,430/- providing the relief of tax amounting to Rs. 66,91,215/-. It was submitted that the case of the petitioner shall also be considered on the same line in light of the direction issued by this Court in case of the main noticeee Ms. Sunshine Corporation. 10. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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