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Applications Rejection Under Sabka Vishwas Scheme 2019 Quashed; Court Orders Acceptance and Issuance of Necessary Forms. The HC quashed the rejection of applications under the Sabka Vishwas Scheme, 2019, for a Firm and its partners. The applications were initially rejected ...
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Applications Rejection Under Sabka Vishwas Scheme 2019 Quashed; Court Orders Acceptance and Issuance of Necessary Forms.
The HC quashed the rejection of applications under the Sabka Vishwas Scheme, 2019, for a Firm and its partners. The applications were initially rejected due to non-payment of a redemption fine and lack of pending enquiry. The HC directed the Respondents to accept the applications and issue necessary forms or specify payments within four weeks, disposing of Writ Petition No.8399 of 2021.
Issues: Challenge to rejection of applications under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019.
Analysis: 1. Rejection of applications in Form SVLDRS-1 Nos.LD2712190004986 and LD2712190005312 dated 27th December 2019: - The Firm's application was rejected for not paying the redemption fine of Rs.25 lakhs. - The rejection was found illegal in a related petition, and the rejection was quashed. Respondents were directed to accept the application and issue Form SVLDRS-4 within four weeks.
2. Rejection of nine applications in Form SVLDRS-1 Nos.LD2712190006176, LD2712190006375, etc. dated 27th December 2019: - These applications were rejected as no pending enquiry or investigation existed as of 30th June 2019. - Following a judgment in a related petition, where disqualification under Section 125 (1) (e) was found inapplicable, the rejection of these applications was quashed. Respondents were directed to accept the applications and specify any required payment within four weeks.
3. Applications made by two partners in Form SVLDRS-1 Nos.LD2712190007217 and LD2712190007337: - Partners' declarations for penalty settlement were rejected based on the Firm's rejection. - As the Firm's applications were directed to be accepted, partners' applications were also to be accepted. Respondents were directed to specify any payment required, and partners were to make the payment within four weeks.
4. Overall Disposition: - Writ Petition No.8399 of 2021 was disposed of accordingly, with directions to accept and process the applications as specified in the judgment for both the Firm and its partners.
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