2020 (10) TMI 208

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.... For the Respondents : Mr. Sourabh Goel, Advocate ORDER DR. S. MURALIDHAR, J. 1. A short point is involved in the present writ petition, which is directed against an order dated 21st February, 2020 passed by the Designated Committee/Respondent No. 2, rejecting the Petitioner's declaration in form SVLDRS 1 under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 ('Scheme') o....

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....th January 2017, upheld the demand of duty. 4. The Petitioner then filed a single appeal before the Central Excise Service Tax Appellate Tribunal ('CESTAT') against the above order dated 17th March, 2016. That appeal is pending adjudication. 5. With the Scheme being announced, the Petitioner decided to avail the benefit thereunder. As a pre-condition of availing the benefit in terms of t....

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....applications. 8. The Court notes that the requirement under Rule 3 (2) of the Rules is that a separate application is to be filed for each 'case'. The Explanation thereunder defines a 'case' as under "(a) a show cause notice or one or more appeal arising out of such notice which is pending as on the 30th June, 2019 or (b) an amount in arrears; or (c) an enquiry or investigat....

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....at four separate declarations were not filed, the Petitioner's application under the SVLDRS should have been rejected. 10. Mr. Sourabh Goel, Senior Standing Counsel, appearing for the Respondents draws the attention of the Court to the definition of 'order' in Section 121 (o) of the Finance Act, as "an order of determination under any of indirect tax enactment, passed in relation to a....