Rejection of SVLDRS-1 application alleging wrong Commissionerate unjustified

Avenue Supermarkets Ltd. Vs Union of India (Bombay High Court) Bombay High court held that rejection of SVLDRS-1 application alleging wrong Commissionerate is unjustified as at the time of filing application, petitioner didn’t had option to file or change the Commissionerate. Facts- The petitioner filed a declaration under SVLDRS-1 under the Sabka Vishwas (Legacy Dispute Resolution) (SVLDR) Scheme, 2019 The Petitioner’s form was not accepted with a remark “The Order in Original which is pending before the Commissioner Appeals pertains to Navi Mumbai Commissionerate. Assessee has been adv...