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    <title>2020 (12) TMI 531 - GUJARAT HIGH COURT</title>
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    <description>The Court noted that the declaration in form SVLDRS-1 by the writ applicant was not accepted due to an appeal pending with the Textile Committee (Cess) Tribunal. The Court prima facie observed that the Appellate Forum under Section 121(f) of the SVLDR Scheme does not include the Tribunal. The counsel argued that the exclusion of the Tribunal may not align with the scheme&#039;s provisions. Consequently, the Court issued a notice to the respondents to address the concerns raised regarding the acceptance of the declaration under the SVLDR Scheme.</description>
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      <link>https://www.taxtmi.com/caselaws?id=401732</link>
      <description>The Court noted that the declaration in form SVLDRS-1 by the writ applicant was not accepted due to an appeal pending with the Textile Committee (Cess) Tribunal. The Court prima facie observed that the Appellate Forum under Section 121(f) of the SVLDR Scheme does not include the Tribunal. The counsel argued that the exclusion of the Tribunal may not align with the scheme&#039;s provisions. Consequently, the Court issued a notice to the respondents to address the concerns raised regarding the acceptance of the declaration under the SVLDR Scheme.</description>
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