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Central Excise - Highlights / Catch Notes

Home Highlights October 2020 Year 2020 This

Rejection of Petitioner's declaration in form SVLDRS 1 - Section ...

Case Laws     Central Excise

October 7, 2020

Rejection of Petitioner's declaration in form SVLDRS 1 - Section 13 (2) of the General Clauses Act, 1897 can be invoked in terms of which the “words in the singular shall include the plural, and vice-versa” - in the present case the Petitioner's application ought not to have been rejected only on the ground that one declaration, and not four, was filed on 30th December, 2019. - HC

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