Once SVLDRS-2 issued, department cannot renege on the same

K. Raheja Private Limited Vs Union of India (Bombay High Court) Bombay High Court held that once SVLDRS-2 issued and follow up action taken by the department, authorities cannot renege on the same when rejection of SVLDRS-1 not communicated to the applicant. Facts- This is a Petition challenging communication dated Nil March, 2020 by the Respondent No.3-Deputy Commissioner CGST & Central Excise, Mumbai, rejecting declaration in Form-SVLDRS-1 dated 20 December 2019 filed by the Petitioner under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (“SVLDR Scheme”). Conclusion- SVLD...