SVLDR-1 rejection without hearing held violative of natural justice; email quashed, declaration accepted, duty fixed at Rs.1,06,21,929

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....HC allowed the writ, holding that rejection of the Petitioner's SVLDR-1 declaration without affording an opportunity of hearing violated principles of natural justice. The impugned e-mail rejection dated 6 February 2020 was quashed and set aside, and the declaration was ordered to be accepted with the duty liability quantified at Rs. 1,06,21,929/-. The Respondents were directed to compute the revised payable amount under the SVLDR scheme, deducting a verified pre-deposit of Rs. 29,72,500/-. The petition was disposed of, with the court noting that upholding the rejection would have necessitated protracted adjudication and appeals, causing undue prejudice to the Petitioner.....