Court Restores Case for Consideration After SVLDRS-1 Application Rejected Without Hearing on Tax Liability Quantification Issue.

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....Seeking direction to Respondents to accept the application Form SVLDRS-1 filed by the Petitioner and to issue discharge certificate - If according to the Respondents the tax liabilities were not quantified and the Petitioner was not eligible, the Respondents ought to have given an opportunity of being heard to the Petitioner before passing such Order rejecting the application made by the Petitioner on the ground of ineligibility. - Matter restored back - HC....