2022 (5) TMI 390

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.... including a writ of Mandamus to Respondent no 2 (Designated Committee, SVLDRS) to manually process the payments of the Petitioner and issue Discharge Certificate under section 127 (8) of the Scheme; (b) Issue an appropriate, writ, order, or direction including a writ of Mandamus to the Respondents to grant a personal hearing and comply with Instruction no.01/2021-CX dated 17.03.2021 issued by Respondent no.1 in the issue at hand; (c) Issue an appropriate, writ, order, or direction to the Respondents to not proceed in the pending Service tax litigations (Le. Service Tax appeal no. ST/S0496/2018 pending before Hon'ble CESTAT, New Delhi and Show cause notice no. 07/MDM/R-168/D.NP/2018-19 dated 06.11.2018) till grant of D....

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....3.3. In case instructions are received to resist the petition, a counter-affidavit will be filed before the next date of hearing. 4. List the above-captioned matter on 04.05.2022." 3. As would be apparent upon a reading of the aforesaid extract of the order dated 30.03.2022, the controversy in issue falls in a very narrow compass. 3.1. The issue at hand is: whether this Court, in the given facts and circumstances, should direct the respondents/revenue to manually process the application filed by the petitioner under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 [hereafter referred to as "Scheme"]. 3.2. We had indicated, as is evident upon reading the order dated 30.03.2022, that in case the respondents/revenue....

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....ant writ petition and, inter alia, relied upon the aforementioned circular dated 17.03.2021 and the judgments rendered by the coordinate benches of this court in B-Earth and Spire India Pvt. Ltd. v. CBIC and Ors., 2021 (1) TMI 806 and Vaishali Sharma v. Union of India, 2020 SCC OnLine Del. 1386. 4.1. Mr Bhattacharya does not dispute the fact that the circular dated 17.03.2021 would be applicable in the instant case. It is Mr Bhattacharya's contention that this Court would have to be satisfied as to whether this is a fit case for directing manual processing of the petitioner's application. 5. Having regard to the circumstances obtaining in the instant case, we are of the view that a direction should be issued for manual processing of t....