2024 (2) TMI 375

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.... BHATTACHARYA Appearance:- For the appellant : Mr. Arnab Chakraborty Mr. Aniket Chaudhury. For the respondents/CGST & CX Authority : Mr. Vipul Kundalia Mr. Tapan Bhanja. JUDGMENT (T.S. SIVAGNANAM, C.J.) 1. Affidavit of service filed in Court be taken on record. 2. This intra-Court appeal by the writ petitioner is directed against the order dated 15th December, 2022, by which the writ p....

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....the main applicant, M/s. Shakambhari Ispat & Power Limited has not yet applied and settled their case in SVLDRS and as such, the appellant's application cannot be processed and is rejected as per the provisions of the scheme. 6. According to the appellant, this information was made known through the portal on 4th November, 2020. This rejection of the application under the scheme was put to challe....

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....he appellant's application is factually incorrect. 8. The company had also applied for the benefit under the scheme, which was processed and accepted and SVLDRS - 4 dated 12th August, 2020 was issued under Section 127 of the Finance (No. 2) Act, 2019 read with Rule 9 of the SVLDRS Rules, 2019 by the designated committee against the said declaration filed by the company. 9. At the relevant time, ....

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....lication (I.A. No. CAN 1 of 2023) are allowed and the order passed in the writ petition is set aside and consequently, the writ petition is allowed and the rejection of the appellant's application under the scheme is set aside and the matter stands remanded to the designated committee to take a fresh decision on the said application as the designated committee has been empowered by the Board to do....