Assessee eligible for SVLDR if at SCN stage no fresh adjudication order after order of remand by appellate authority 

GE Power India Limited Vs Union of India & Ors (Calcutta High Court)

HC held that impugned orders dated 12th February, 2020 rejecting the petitioner’s applications under the SVLDRS 2019, are arbitrary, invalid, perverse and not tenable in the eye of law for the following reasons:

(i) On the date of filing of the applications under the aforesaid Scheme on 15t^h January, 2020 when the aforesaid scheme was valid by virtue of notification issued by the Centr

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