HC Remand Back Matter to Designated Committee to take Decision Regarding Refund under SVLDRS

Prathamesh Dream Properties P. Ltd Vs Commissioner of CGST & Central Excise & others (Bombay High Court) The issue under consideration is whether petitioner should have the benefit of relief as a declarant under the ‘pending litigation category’ and thus entitled to refund of the amount paid? High Court states that a careful and conjoint reading of section 123(a) and section 124(1)(a) would indicate that the requirement of the statute is pendency of the appeal filed by the declarant as on 30.06.2019. Admittedly, petitioner’s appeal was pending before the CESTAT as on 30.06.20...