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TMI Blog2023 (2) TMI 1355X X X X Extracts X X X X X X X X Extracts X X X X ..... demption fine is not covered under the provisions of SVLDR Scheme - HELD THAT:- It is an admitted position that facts in the present case are identical to the case in MESSRS SYNPOL PRODUCTS PVT. LTD. VERSUS UNION OF INDIA [ 2020 (9) TMI 257 - GUJARAT HIGH COURT] , where it was held that ' declaration filed by the petitioners and other similarly situated persons are required to be considered by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R Scheme ) under the Finance Act, 2019. Yet declaration of the Petitioner was rejected on the ground that redemption fine is not covered under the provisions of SVLDR Scheme. When the petition came up on board on 23 January 2022 , the following order was passed: The learned Counsel for the Petitioner has relied on the decisions of the High Court of Allahabad in the case of Jay Shree Industries Vs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a had filed Special Leave to Appeal (C) No. 449 of 2021 against the order passed which has been dismissed. 3. It is an admitted position that facts in the present case are identical to the case in Synpol Products Private Limited. The Petitioner is therefore entitled to succeed. The impugned rejection, of Petitioner s declaration by order dated 29 July 2021 is quashed and set aside. The Respondents ..... X X X X Extracts X X X X X X X X Extracts X X X X
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