Once SVLDRS-2 issued, department cannot renege on the same

K. Raheja Private Limited Vs Union of India (Bombay High Court)

Bombay High Court held that once SVLDRS-2 issued and follow up action taken by the department, authorities cannot renege on the same when rejection of SVLDRS-1 not communicated to the applicant.

Facts- This is a Petition challenging communication dated Nil March, 2020 by the Respondent No.3-Deputy Commissioner CGST & Central Excise, Mumbai, rejecting declaration in Form-SVLDRS-1 dated 20 December 2019 file

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