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of HC held that the SVLDRS proceedings under Chapter V of the Finance Act, 2019 and its Rules are adjudicatory in character and governed by statutory procedure, entitling the petitioner to relief based on the Supreme Court's extension of limitation. The writ petition was allowed: Exts. P5 and P8 were quashed and the competent officer was directed to treat the payment remitted by the petitioner on 16.11.2020 as compliance with Chapter V of the Act and to issue a certificate in Form SVLDRS-4. The decision affirms that the designated authority must determine liability in accordance with statutory provisions, affording procedural safeguards and opportunity to be heard.
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