"Tax Dues" under Sabka Vishwas (Legacy Dispute Resolution) Scheme means the total amount of duty which is being disputed in a single appea


Quick Summary
This High Court judgement clarifies the definition of "Tax Dues" within the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. It establishes that "Tax Dues" refers to the entire amount of duty that is under dispute in a single appeal. The case involves Eureka Fabricators Pvt. Ltd. seeking to settle their declaration under the scheme and obtain a refund.

Court :
Bombay High Court

Brief :
Heard Mr. Prasannan Namboodiri, learned counsel for thepetitioners and Mr. Pradeep Jetly, learned senior counsel for the respondents.

Citation :
WRIT PETITION (L) NO. 4417 OF 2020

IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION

WRIT PETITION (L) NO. 4417 OF 2020

Eureka Fabricators Pvt. Ltd. .. Petitioner

Versus

Union of India & Ors. .. Respondents

WITH
WRIT PETITION (L) NO. 4416 OF 2020

Vinoo Rajendra Bakshi
Director of Eureka Fabricators Pvt. Ltd. .. Petitioner

Versus

Union of India & Ors. .. Respondents

Mr. Prasannan Namboodiri a/w. Ms. Hasika Prasad for the
Petitioners.
Mr. Pradeep S. Jetly, Senior Advocate a/w. Mr. J.B. Mishra for the
Respondents.

CORAM : UJJAL BHUYAN &
MILIND N. JADHAV, JJ.
RESERVED ON : JANUARY 28, 2021.
PRONOUNCED ON : MARCH 09, 2021.

JUDGMENT : (PER : MILIND N. JADHAV, J.)

Heard Mr. Prasannan Namboodiri, learned counsel for thepetitioners and Mr. Pradeep Jetly, learned senior counsel for the respondents.

2. This order shall dispose of both the writ petitions as factsare common in both petitions. Petitioner in Writ Petition (L) No.4416 of 2020 is the Director of petitioner company in Writ Petition (L) No.4417 of 2020.

3. Writ Petition (L) No.4417 of 2020 has been filed under Article 226 of the Constitution of India for quashing of order dated11.09.2020 passed by the respondent No.3 i.e. the Designated Committee and further seeks a direction to the respondents to settle the declaration of the petitioner dated 20.09.2019 filed under SabkaVishwas (Legacy Dispute Resolution) Scheme, 2019 (for short "SVLDRS") and thus granting consequential relief(s) including refund of an amount of Rs.45,60,438.00 to the petitioner.

4. Before we advert to the submissions made on behalf of the respective parties, it will be apposite to briefly refer to the relevant facts as pleaded. For the sake of convenience, facts in Writ Petition (L) No.4417 of 2020 are considered for adjudication.

To know more in details find the attachment file

FAQ :

"Tax Dues" under the Sabka Vishwas (Legacy Dispute Resolution) Scheme means the total amount of duty that is being disputed in a single appeal.

The case was heard by the High Court of Judicature at Bombay.

The petitioner in the main case (Writ Petition (L) No. 4417 of 2020) was Eureka Fabricators Pvt. Ltd.

The petitioner was seeking to quash an order passed by the Designated Committee and to have their declaration under the Sabka Vishwas Scheme settled, including a refund of Rs. 45,60,438.00.

 
Attached File : 40_3440_wpl44172020.pdf
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