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    <title>2024 (12) TMI 224 - BOMBAY HIGH COURT</title>
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    <description>The Court concluded that the respondents failed to justify the non-consideration of the petitioner&#039;s application under the SVLDRS Scheme due to the lack of evidence proving communication of SVLDRS Form-3. The Court mandated the respondents to review the petitioner&#039;s application and inform them of the payable amount within four weeks. Upon notification, the petitioner was required to make the payment within four weeks, after which the respondents were instructed to issue a discharge certificate. The judgment underscored the necessity of proving communication in an online scheme and affirmed the petitioner&#039;s entitlement to have their application duly considered.</description>
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      <link>https://www.taxtmi.com/caselaws?id=762644</link>
      <description>The Court concluded that the respondents failed to justify the non-consideration of the petitioner&#039;s application under the SVLDRS Scheme due to the lack of evidence proving communication of SVLDRS Form-3. The Court mandated the respondents to review the petitioner&#039;s application and inform them of the payable amount within four weeks. Upon notification, the petitioner was required to make the payment within four weeks, after which the respondents were instructed to issue a discharge certificate. The judgment underscored the necessity of proving communication in an online scheme and affirmed the petitioner&#039;s entitlement to have their application duly considered.</description>
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