2023 (10) TMI 819

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.... RESPONDENT(S) NO. 1,2,3 NOTICE SERVED BY DS FOR THE RESPONDENT(S) NO. 4 ORDER ( PER : HONOURABLE MR. JUSTICE BIREN VAISHNAV ) 1. Heard learned advocate Mr.Vasim Mansuri for the petitioner and learned advocate Ms.Hetvi Sancheti for the respondent nos.1 to 3. 2. Rule returnable forthwith. Learned advocate Ms.Hetvi Sancheti waives service of notice of rule on behalf of respondent nos.1 to 3....

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....idered on the same lines and in light of the directions issued therein. Para no.6 of the affidavit reads as under: "6. With respect to Para 4:: Special Civil Application No. 23250 of 2019 filed by M/s. Sunshine Corporation has already been decided vide Final Order Dated 01.02.2022 wherein High Court of Gujarat directed the department to consider the SVLDRS application of the M/s. Sunshine Corpor....

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....unshine Corporation for Rs. 1,33,82,430/- providing the relief of Tax amounting to Rs. 66,91,215/-." 5. In the order dated 01.02.2022 by allowing the petition this Court observed as under: "12. In view of the aforesaid the writ applicants submitted a form of declaration on 17.12.2019 under the category of "arrears". 13. The aforesaid form of declaration came to be rejected on the ground as ....

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...., the writ applicants are before this Court. 16. We have heard Mr. Sunit M. Shah, the learned Counsel assisted by Mr. Vasim Mansuri, the learned advocate appearing for the writ applicants and Mr. Nikunt K Raval, the learned Standing Counsel appearing for the respondents. 17. We are of the view that the respondents should have taken into consideration the fact that once there is an order of r....