2021 (12) TMI 618

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....ndents are before me. 2. The common proceedings made in the captioned main writ petition and W.M.P therein i.e., captioned W.M.P of the previous listing on 26.11.2021 reads as follows: 'Captioned main writ petition pertains to 'Sabka Vishwas Legacy Disputes Resolution Scheme, 2019' (hereinafter 'SVLDRS' for the sake of brevity, convenience and clarity). Mr.G.Natarajan, learned counsel for writ petitioner submits that SVLDRS was introduced vide Chapter V of the Finance Act, 2019 to settle disputes pending at various levels being disputed legacy tax levies and this is owing to the GST (Goods and Services Tax) regime kicking in on and from 01.07.2017. 2. Learned counsel submits that the writ petitioner ....

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....fied, the writ petitoiner will be entitled to a discharge certificate which this Court is informed is SVLDRS-4. 6. Ms.Ragaventhre, learned Junior standing Counsel for Customs and Central Excise who accepts notice on behalf of both the respondents requests for two weeks time to get instructions and revert to this Court. 7. This Court finds that there is a prima facie case to issue notice regarding admission. However as the Revenue counsel who has accepted notice on behalf of respondents has sought time to get instructions, if the second respondent concludes the remanded proceedings in the interregnum, it can lead to an irreversible situation and therefore, the proceedings before the second respondent vide C.No.V/ST/15/63/20....

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.... shall issue a discharge certificate as sought for in the prayer in the writ petition either manually or electronically within eight weeks from today i.e., on or before 21.01.2022. Consequently, captioned WMP is disposed of as closed. There shall be no order as to costs. ============= Document 1 Para-10: It is submitted that the submissions made by the petitioner appears to be correct. The case of the petitioner, as per Sabka Vishwas (Legacy Dispute Resolution) Scheme , 2019, comes under the category of 'Litigation' and Sub Category of 'Appeal pending'. At the time of filing of application under this scheme, the petitioner's case was pending before Commissioner Appeal (A.No.66/2019 26/04/2019). Under this cat....