Bharuka Consturctions Pvt Ltd Thr ... vs The Union Of India And Others
2021 Latest Caselaw 2111 Bom

                                                                                          912
                  IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                             BENCH AT AURANGABAD
                          912 WRIT PETITION NO.1913 OF 2021

     BHARUKA CONSTURCTIONS PVT LTD THR ITS DIRECTOR AUTHORISED
                 SIGNATORY NILESH SHASHIKANT SHAH
                                   VERSUS
                    THE UNION OF INDIA AND OTHERS
                                     ...
              Advocate for Petitioner: Mr. Rajendra M Sharma
            Advocate for respondent No.1: Mr. A. G. Talhar, ASG
             Advocate for Respondents 2 to 5 : Mr D. S. Ladda


                                     CORAM    : S. V. GANGAPURWALA &
                                                SHRIKANT D. KULKARNI, JJ.
                                     DATE     : 2nd February,        2021
ORDER:

1. Rejection of the proposal under SVLDR Scheme is assailed.

2. Mr. Sharma, the learned counsel relies on Clause 121 (m) of the

Scheme and contends that liability was quantified. Whereas, contention

of the department is that liability was never quantified and as such, the

petitioner is not entitled for the benefit of the SVLDR Scheme. Reliance

is placed on Clause 125(1)(e). It is submitted that show cause notice is

issued to the petitioner on 05.11.2019. Letter is also issued by Assistant

Commissioner on 03.10.2019, wherein, it is clarified that the declaration

made by the petitioner is based on investigation by DGCI and still the

same is under investigation and quantification shown by the petitioner

in declaration is not a final quantification. Enquiry/investigation or audit

ought not to be pending before 30th June, 2019 for seeking benefit of

SVLDR Scheme. This shows the liability is not quantified up to 30.03.2019.

3. Reliance is placed on the judgment in the case of Chaque Jour

HR Services Pvt. Ltd. Vs. Union of India and others, in WP(C)5393/2020

(Delhi High Court), dated 31.08.2020. The said judgment would, in no

manner enure to the benefit of the petitioner.

4. Prima facie it appears that the petitioner is not entitled for the

benefit of the SVLDR Scheme. Learned counsel for the petitioner prays for

a week's time to lay hand on the judgment of this Court.

5. Stand over to 09.02.2021.

(SHRIKANT D. KULKARNI, J.) (S.V.GANGAPURWALA, J.)

JPC