Manan Iron Vs Union of India (Chhattisgarh High Court)
The petitioner filed a writ petition seeking directions to accept its declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) and to issue a discharge certificate, along with a refund of ₹13,05,441 paid during recovery proceedings. The dispute arose from a show cause notice dated 22.03.2007 issued against both the petitioner and another entity, alleging clandestine removal of excisable goods without payment of duty.
The petitioner contended that its application under SVLDRS had been rejected by the authorities despite the fact that relief under the same scheme had already been granted to a co-noticee under the same show cause notice. It was argued that similar treatment should be extended to the petitioner.
The respondents submitted that the benefit of the SVLDR Scheme had already been extended to the co-noticee and stated that such benefit could also be availed by the petitioner.
After hearing both sides, the Court disposed of the petition by granting liberty to the petitioner to file a fresh application under the SVLDR Scheme. The Court directed the respondent authorities to consider such application expeditiously, preferably within 60 days from the date of receipt.
The Court clarified that it had not expressed any opinion on the merits of the case.
