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Case Law Details

Case Name : M/s Premier Bars Private Limited Vs Union of India (Rajasthan High Court)
Appeal Number : S.B. Civil Writ Petition No. 630/2021
Date of Judgement/Order : 19/02/2021
Related Assessment Year :
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M/s Premier Bars Private Limited Vs Union of India (Rajasthan High Court)

Learned counsel for the petitioner submitted that the petitioner company applied for settlement of arrears of demand raised in pursuance of order dated 30th March, 2017 and as such, submitted application under the provisions of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019.

Learned counsel submitted that the application of the petitioner has been rejected without providing any opportunity of hearing and Form SVLDRS-01 has been rejected and rejection ground is mentioned that Redemption Fine (RF) is not covered under SVLDRS-01.

Learned counsel submitted that the issue of applicability to file application against redemption fine under SVLDRS-01 scheme has been settled by a judgment passed by Gujarat High Court in the case of Synpol Products Pvt. Ltd. Vs. Union of India) decided by Division Bench on 27.02.2020 (Annexure-11) filed with the writ petition.

Learned counsel submitted that the moment petitioner filed his application under SVLDRS-01 by virtue of provision contained in sub-section 6 of Section 127, the appeal filed by the petitioner stands withdrawn.

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