Case Law Details
G. R. Palle Electricals Vs Union of India & Ors. (Bombay High Court)
As has been held by us in Thought Blurb Vs. Union of India, decided on 27.10.2020, the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 is a beneficial one with the prime object of unloading the baggage of pending litigations centering around service tax and excise duty. The focus is to unload this baggage of pre-GST regime and thereby allowing business to move ahead but at the same time to also ensure that the administrative machinery can focus fully in the smooth implementation of GST. This is the broad picture which should be kept in mind while considering a declaration seeking amnesty under the scheme. Therefore, a liberal view embedded with the principles of natural justice is called for. The approach should be to ensure that the scheme is successful.
Considering the above, we set aside the order dated 22.01.2020 and remand the matter back to the Designated Committee to consider afresh the application (declaration) of the petitioner dated 12.12.2019 as a valid declaration and grant the consequential relief after giving due opportunity of hearing to the petitioner, who shall be informed about the date, time and place of the hearing. Such decision shall be in the form of a speaking order with due intimation to the petitioner. The entire exercise shall be carried out within a period of six weeks from the date of receipt of a copy of the present order.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
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