2020 (3) TMI 659

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..... Purvi Sinha and Ms. Hemlata Rawat, Advocates. Respondents Through: Mr. Harpreet Singh, Senior Standing Counsel for R-2 to 4 with Ms. Suhani Mathur, Advocate. Mr. Vivekanand Mishra, Senior Panel Counsel for R-1. JUDGMENT MANMOHAN, J: (Oral) 1. Present writ petition has been filed challenging the order dated 10th December, 2019 whereby the declaration filed by the petitioner under Sabka Vishwa....

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....essee/declarant in a statement on or before 30th June, 2019. The relevant portion of the para 4(a) of the Circular dated 27th August, 2019 reads as under:- "4. The relief extended under this scheme is summed up, as follows: (a) For all the cases pending in adjudication or appeal (at any forum), the relief is to the extent of 70% of the duty involved if it is Rs. 50 lakhs or less and 50% if it ....