https://www.taxtmi.com/caselaws?id=399234 Where multiple show cause notices had been merged into a consolidated adjudication and only one appeal remained pending, a single declaration in Form SVLDRS-1 was held sufficient under Rule 3(2) of the Sabka Vishwas (Legacy Dispute Resolution) Rules, 2019. The Court treated the pending matter as one "case" for the settlement scheme and accepted that the singular expression could be read to include the plural where the statutory context required it. Rejection of the declaration on the ground that separate declarations were needed for each notice was therefore unsustainable, and the matter was remitted for fresh decision on the declaration in accordance with law. en-us Fri, 25 Sep 2020 00:00:00 +0530 Tue, 15 Jun 2021 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399234 Where multiple show cause notices had been merged into a consolidated adjudication and only one appeal remained pending, a single declaration in Form SVLDRS-1 was held sufficient under Rule 3(2) of the Sabka Vishwas (Legacy Dispute Resolution) Rules, 2019. The Court treated the pending matter as one "case" for the settlement scheme and accepted that the singular expression could be read to include the plural where the statutory context required it. Rejection of the declaration on the ground that separate declarations were needed for each notice was therefore unsustainable, and the matter was remitted for fresh decision on the declaration in accordance with law. Case-Laws Central Excise Fri, 25 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399234