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    <title>2025 (4) TMI 774 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The Punjab and Haryana HC set aside an order dated 27.12.2019 regarding eligibility to file a declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The court relied on its earlier decision in Quest Retail Private Limited and the Bombay HC judgment in Nilkamal Limited, which established that appeals before the SC need not arise from show cause notices or duty demands for SVLDRS eligibility. The matter was remanded to the designated Committee to pass a fresh order in accordance with the clarificatory circular and Bombay HC precedent. The petition was disposed of by way of remand.</description>
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      <link>https://www.taxtmi.com/caselaws?id=768860</link>
      <description>The Punjab and Haryana HC set aside an order dated 27.12.2019 regarding eligibility to file a declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The court relied on its earlier decision in Quest Retail Private Limited and the Bombay HC judgment in Nilkamal Limited, which established that appeals before the SC need not arise from show cause notices or duty demands for SVLDRS eligibility. The matter was remanded to the designated Committee to pass a fresh order in accordance with the clarificatory circular and Bombay HC precedent. The petition was disposed of by way of remand.</description>
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