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2024 (8) TMI 20

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..... he Petitioners case therein. The Respondents are directed to accept 9 applications made by Petitioners and intimate within a period of four weeks from the date of uploading the present judgment, the amount, if any, required to be paid by Petitioner for availing the benefit of the Scheme. Petitioner would make the payment within a period of four weeks from the date of such intimation and inform the same to Respondents. Respondents would issue a final certificate in Form SVLDRS-4 within a period of four weeks from the date of such intimation of Petitioners having made the payment. Declaration made by two partners for settlement of penalty levied of Rs.1,75,000/- each and Rs.17 lakh each vide show cause notices dated 8th August 2007 and 21st F .....

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..... of 2021. 3.3 For the reasons recorded in Writ Petition No.7653 of 2021, the rejection of the application is held to be illegal and same is quashed and set aside. 3.4 Respondents are directed to accept the application and issue in Form SVLDRS-4 within a period of four weeks from the date of uploading the present judgment. 4. Rejection of nine applications in Form SVLDRS-1 Nos.LD2712190006176, LD2712190006375, LD2712190006087, LD2712190005843, LD2712190005643, LD2712190006253, LD2712190006011, LD2712190005572 and LD2712190006308 dated 27 th December 2019 :- 4.1 Petitioner No.1-Firm filed the aforesaid 9 SVLDRS applications on 27th December 2019 which came to be rejected on the ground that no enquiry / investigation is pending as on 30th June .....

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..... ment. 5. Applications made by two partners in Form SVLDRS-1 Nos.LD2712190007217 and LD2712190007337 in Form SVLDRS-1 Nos.LD2712190007292 and LD2712190007495 dated 27 th December 2019:- 5.1 Declaration made by two partners for settlement of penalty levied of Rs.1,75,000/- each and Rs.17 lakh each vide show cause notices dated 8th August 2007 and 21st February 2008 have been rejected on the ground that the declaration made by Petitioner No.1-Firm has been rejected. 5.2 Since we have directed Respondents to accept the applications made by Firm for the reasons recorded above, the basis of rejection in the case of partners does not survive and, therefore, Respondents are directed to accept 4 applications made by partners. 5.3 Respondents are dir .....

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