Declaration of proposed penalty under SVLDRS is valid declaration: Gujarat HC
Ultratech Cement Ltd. Vs Union of India & Ors. (Gujarat High Court)
Gujarat High Court held that declaration of proposed penalty under the Sabka Vishwas (Legacy Dispute Resolution) Scheme,2019 (SVLDRS) doesn’t make declaration as eligible under the scheme.
Facts- By way of this petition, under Article 226 of the Constitution of India, the petitioner has challenged the rejection of declaration in Form SVLDRS-1 filed by the petitioner under the Sabka Vishwas (Legacy Dispute Resolution) Scheme,2019 (SVLDRS) by the respondent on the ground that the petitioner was not eligible to avail the Scheme as there is no quantification of Rs.20,72,31,044/- stated by the petitioner in the Form for proposed such levy in the show cause notice.
Conclusion- Held that the scheme is applicable to any show cause notice for penalty/late fee, irrespective of whether it is under adjudication or appeal. The case of the petitioner therefore would squarely fall in the eligible cases and merely because the petitioner has shown the amount of proposed penalty mentioned in the show cause notice would not make the declaration made by the petitioner as eligible under the Scheme.
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT
