2024 (8) TMI 20

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..... . 8399 OF 2021 - -
Service Tax
K. R. SHRIRAM & JITENDRA JAIN, JJ. For the Petitioners : Mr. Prakash Shah a/w Mr. Mihir Mehta and Mr. Mohit Raval i/b. PDS Legal. For the Respondents : Ms. Maya Majumdar. P.C.: 1. Rule. Rule made returnable forthwith. By consent of the parties taken up for final hearing at the admission stage. 2. This petition is filed under Article 226 of the Constitut .....

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..... tition 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, .....

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..... n Writ Petition No. 7653 of 2021, that disqualification prescribed under Section 125 (1) (e), is not applicable to the facts of the Petitioners' case therein. Since the parties before us have agreed that the facts in the present 9 applications are identical, for the reasons recorded in our judgment in Writ Petition No.7653 of 2021, rejection of 9 applications by Respondents which are subject matte .....

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..... claration 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 o .....

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