2024 (3) TMI 186

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....m Mansuri (8824)   For the Respondent(s) No. 1,2,3 : Ms Hetvi H Sancheti(5618)   For the Respondent(s) No. 4 : NOTICE NOT RECD BACK   ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 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. Lea....

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....t. 7. The petitioner also filed declaration Form on 22.11.2019 under SVLDRS. The respondent No. 2-Joint/Additional Commissioner rejected the declaration Form of the petitioner on the ground that "other noticee application rejected". The petitioner again filed another form on 07.12.2019 which was also rejected on 17.01.2020 for the same reason. 8. It is not in dispute that in case of M/S. Sun....

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....the correct category would be "pending appeal" and not "show-cause- notice pending". A second form of declaration came to be rejected on the ground that "show cause notice is pending" for adjudication therefore, the case would not fall under the category of "arrears" as defined under the Finance (No. 2) Act 2019. 15. In such circumstances referred to above, the writ applicants are before ....

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....on succeeds and is hereby allowed. The orders dated 28.11.2019 and 19.12.2019 respectively are hereby quashed and set aside. The matter is remitted to the respondents. The respondents shall accept the form of declaration under the category of "litigation" sub-category "SCN involving duty pending" and undertake the process of verification through the designated committee." 9. Learned senior stan....