Citation : 2024 Latest Caselaw 262 Bom
Judgement Date : 5 January, 2024
(1) 17 wp 5562-2021
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
NAGPUR BENCH AT NAGPUR
WRIT PETITION NO. 5562/2021
Indorama Synthetics (I) Limited through its director
Vs.
The Union of India through the Secretary Ministry of Finance, Department of Revenue, New Delhi
and others
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Office Notes, Office Memoranda of Coram, Court's or Judge's orders
appearances, Court's orders of directions
and Registrar's orders
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Shri Shreyas Agrawal, Advocate h/f Shri M. Anilkumar, Advocate for
petitioner
Shri S.N. Bhattad, Advocate for the respondent Nos. 2 & 3
CORAM : AVINASH G. GHAROTE AND
SMT M.S. JAWALKAR, JJ.
DATE : 05.01.2024.
Rule. Rule made returnable forthwith. Heard the learned counsel for the parties.
2 The challenge raised in the present writ petition is to the rejection of the declarations filed on behalf of the petitioner dated 21.12.2019 pursuant to the Sabka Vikas (Legacy Dispute Resolution) Scheme-2019 (for short, SVLDRS).
3. Inter-alia, it is submitted by the learned counsel for the petitioner that the rejection of the declarations is without granting any opportunity of hearing to the petitioner. It is submitted that had the respondent no.2 granted an opportunity of hearing, the petitioner could have placed its submission before the Designated Committee. Placing reliance (2) 17 wp 5562-2021
on decision in Thought Blurb versus Union of India [2020 (43) G.S.T.L.499 (Bom)] it was submitted that on this count the rejection of the declarations is liable to be set aside and an opportunity deserves to be granted to the petitioner in that regard.
4. The learned counsel for the respondents opposed the aforesaid submission. He submitted that the rejection of the declarations was in accordance with the procedure prescribed after taking into consideration all relevant aspects. Hence there was no reason to interfere with the impugned order.
5. Having heard the learned counsel for the parties and having perused the documents on record, we find that it is the specific case of the petitioner that it was not granted any opportunity of personal hearing so as to enable it to explain its eligibility. We find from the decision referred to hereinabove that such opportunity ought to have been granted by the respondent no.2 prior to rejection of the declarations in question. Hence on this short ground, we find that the impugned rejection of the declarations dated 21/12/2019 are liable to be set aside.
6. Since we have found that the rejection of the declarations is contrary to the principles of natural justice, we have not referred to other contentions raised on merits as regards the challenge to the rejection of the declarations. Accordingly, the following order is passed:
(3) 17 wp 5562-2021
(i) The rejection of declarations dated 21/12/2019 as
impugned in the writ petition is set aside.
(ii) It is directed that the Designated Committee should re- examine the declarations in the light of the petitioner's representation as made in petition. The petitioner is permitted to make fresh declaration within a period of 15 days from receipt of copy of the judgment. The Designated Committee shall re-consider the declaration submitted by the petitioner under SVLDRS-3. The Designated Committee shall examine the said declaration in accordance with law and proceed in the matter. Keeping open the points of merits raised in the writ petition, it is allowed in aforesaid terms.
(iii) The writ petition is disposed of. Rule accordingly. No costs.
JUDGE JUDGE
Jayashree..
Signed by: Mrs. Jayashree Pethe
Designation: PA To Honourable Judge
Date: 05/01/2024 18:05:06
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