2025 (9) TMI 195

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....820/2020 - -<br>Service Tax<br>Hon&#39;ble Mr. Justice Avneesh Jhingan And Hon&#39;ble Mr. Justice M For the Petitioner : Mr. Sanjay Jhanwar, Sr. Adv. with Mr. Rahul Lakhwani & Mr. Aditya Sharma For the Respondent : Mr. Kinshuk Jain with Mr. Sourabh Jain. ORDER AVNEESH JHINGAN, J (ORAL) : 1. This petition is filed seeking quashing of Form SVLDRS-1 dated 21.01.2020 issued by responde....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he petitioner relied upon decision of the Bombay High Court in HP Adhesives Limited versus Union of India & Ors. reported in 2023: BHC-OS:1338-DB wherein following order was passed:- "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 re....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... counsel for the Respondents states that instructions have been received 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.&nbsp;449 of 2021 against the order passed which has been dismissed. 3. It is an a....