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Excise Duty

SVLDRS Scheme- Development post 30.06.2019 are relevant factor

Case Law Details

Case Name
Morde Foods Pvt. Ltd. and another Vs. Union of India and Others (Bombay High Court)
Date of Judgement/Order
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Morde Foods Pvt. Ltd. & another Vs Union of India & Others (Bombay High Court) The question is that if the declarant had filed an appeal before the appellate forum and such appeal was finally heard on or before 30th day of June, 2019; whether the declarant would be eligible to make a declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019? The answer given is that while the declarant would not be eligible under the litigation category but once the order in appeal is passed (which presumably is post 30.06.2019), the declarant can file a declaration under the arrears...
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