2022 (11) TMI 1350

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....dvocate. For the Respondent : Shri Amrendra Kumar Jha, Dy. Commissioner, Authorised Representative. ORDER PER: DR. SUVENDU KUMAR PATI We have heard both the parties and perused the case record. 2. As has been noticed, main Appellant M/s. Crompton Greaves Ltd. had settled the dispute under the Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019 and obtained Form No. SVLDRS-4 on 26.1....

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....can be imposed on the Appellant in the event he had preferred to be declarant under the scheme, which could not be done under compelling circumstances. 3. Learned Authorised Representative for the Respondent-Department reiterates the findings of the Commissioner and leaves the decision to the discretion of the Bench, in view of the subsequent developments namely settlement of the dispute under Sa....