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    <title>2024 (10) TMI 1133 - GUJARAT HIGH COURT</title>
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    <description>Gujarat HC allowed petitioner&#039;s writ petition challenging rejection of SVLDRS-1 form under Sabka Vishwas Scheme 2019. Revenue authorities rejected declaration claiming petitioner ineligible as penalty amount of Rs. 20,72,31,044 in show cause notice lacked quantification. HC held petitioner eligible since show cause notice for penalty was pending adjudication on cut-off date 30.06.2019. Scheme applies to penalty show cause notices regardless of adjudication status. Impugned rejection order quashed, matter remanded to authorities for fresh adjudication per law.</description>
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    <pubDate>Fri, 27 Sep 2024 00:00:00 +0530</pubDate>
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      <description>Gujarat HC allowed petitioner&#039;s writ petition challenging rejection of SVLDRS-1 form under Sabka Vishwas Scheme 2019. Revenue authorities rejected declaration claiming petitioner ineligible as penalty amount of Rs. 20,72,31,044 in show cause notice lacked quantification. HC held petitioner eligible since show cause notice for penalty was pending adjudication on cut-off date 30.06.2019. Scheme applies to penalty show cause notices regardless of adjudication status. Impugned rejection order quashed, matter remanded to authorities for fresh adjudication per law.</description>
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      <pubDate>Fri, 27 Sep 2024 00:00:00 +0530</pubDate>
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