Case Law Details
Jai Sai Ram Mech & Tech India P Ltd Vs Union of India & Ors. (Bombay High Court)
Sabka Vishwas (LDR) Scheme – Statement by Director during enquiry is admission of liability: The Bombay High Court has reiterated that for eligibility under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, the quantification need not be on completion of investigation by issuing show-cause notice or the amount that may be determined upon adjudication before the cut-off date. The Court observed that to be eligible under the under the category of investigation, enquiry or audit, all that is required is a written communication which will mean a written communication of the amount of duty payable including a letter intimating duty demand or duty liability admitted by the person concerned during inquiry, investigation or audit. It noted that the Director of the petitioner had made a statement before Superintendent (Prev.) CGST & C.Ex, about the liability which broadly corresponded to the figure disclosed in the declaration.
FULL TEXT OF THE HIGH COURT JUDGMENT
Heard Ms. Deepali Kamble, learned counsel for the petitioner and Mr. Sham Walve, learned counsel along with Mr. Yadav learned counsel for the respondents.
2. By filing this petition under Article 226 of the Constitution of India, petitioner seeks quashing of order dated 02.01.2020 passed by the respondents rejecting the declaration of the petitioner dated 8.12.2019 under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (briefly “the scheme” hereinafter) and further seeks a direction to the respondents to reconsider the said declaration and thereafter grant the relief(s) to the petitioner.
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