2023 (2) TMI 1355

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....ents : Ms. Neeta Masurkar with Mr. Dhananjay Deshmukh, Advocates. ORDER P.C.:- 1. The Petitioner had applied under the Sabka Vikas (Legacy Dispute Resolution) Scheme, 2019 ("SVLDR Scheme") under the Finance Act, 2019. Yet declaration of the Petitioner was rejected on the ground that redemption fine is not covered under the provisions of SVLDR Scheme. When the petition came up on board on 23 J....

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....ved that the department has not challenged this decision holding that the redemption fine is also covered under the scheme and has accepted this decision. In fact we are informed that Union of India had filed Special Leave to Appeal (C) No. 449 of 2021 against the order passed which has been dismissed. 3. It is an admitted position that facts in the present case are identical to the case in ....