Bhawna Malhotra Bhawna Chopra ... vs Central Board Of Indirect Taxes ...
2020 Latest Caselaw 2347 Del

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*       IN THE HIGH COURT OF DELHI AT NEW DELHI

+       W.P. (C) 4912/2020

        BHAWNA MALHOTRA
        (BHAWNA CHOPRA MALHOTRA)
        THROUGH HER AUTHORIZED REPRESENTATIVE
        BHANU CHOPRA                            ..... Petitioner
                        Through: Mr.Rajesh Jain, Advocate.

                           versus

        CENTRAL BOARD OF INDIRECT
        TAXES AND CUSTOMS & ANR.               ...... Respondents
                         Through: Mr.Harpreet Singh, Advocate.

%                                       Date of Decision: 05th August, 2020

CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MR. JUSTICE SANJEEV NARULA

                               JUDGMENT

MANMOHAN, J: (Oral)

C.M.No.17749/2020 Exemption allowed, subject to all just exceptions. Accordingly, the application stands disposed of.

W.P.(C) No.4912/2020

1. The petition has been listed before this Bench by the Registry in view of the urgency expressed therein. The same has been heard by way of video conferencing.

2. Present writ petition has been filed seeking a direction to the respondent no.2 to consider the petitioner's representations dated 29 th January, 2020, 31st January, 2020 and the email dated 24th June, 2020 by which she sought amendment/modification of the categorization of her application as "litigation" instead of "voluntary" in the statement filed under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (hereinafter referred to as "Scheme").

3. Learned counsel for the petitioner states that on 29 th January, 2020, the petitioner became aware of the error in the initial declaration filed by her and wrote a letter to the Assistant Commissioner, SVLDRS seeking rectification of the error as well as claimed relief of 70% to which she is entitled to in terms of Section 124(1)(a)(i) of the Scheme.

4. Learned counsel for the petitioner submits that if the petitioner's representations for modification/rectification are not allowed, the petitioner would be deprived of a relief to which she is legitimately entitled to.

5. Issue notice.

6. Mr. Harpreet Singh, learned counsel accepts notice on behalf of respondents.

7. Keeping in view the limited issue involved in the present writ petition, the same is disposed of with a direction to the respondent no.2 to decide the petitioner's representations dated 29th January, 2020, 31st January, 2020 and the email dated 24th June, 2020, after giving an opportunity of hearing to the petitioner, within three weeks in accordance with law.

8. The authorised representative of the petitioner shall appear before the respondent no.2 on 17th August, 2020 at 11.00 A.M. On the said date, the authorised representative shall also produce a duly notarized power of

attorney of the petitioner in his/her favour. Needless to say, all the rights and contentions of the parties are left open.

9. The order be uploaded on the website forthwith. Copy of the order be also forwarded to the learned counsel through e-mail.

MANMOHAN, J

SANJEEV NARULA, J AUGUST 05, 2020 KA