Gujarat High Court
Mumtazbibi Yusufkhan Rangawala vs Union Of India on 14 September, 2023
Bench: Bhargav D. Karia
NEUTRAL CITATION
C/SCA/6525/2021 ORDER DATED: 14/09/2023
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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/SPECIAL CIVIL APPLICATION NO. 6525 of 2021
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MUMTAZBIBI YUSUFKHAN RANGAWALA
Versus
UNION OF INDIA
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Appearance:
VASIM MANSURI(8824) for the Petitioner(s) No. 1
MS HETVI H SANCHETI(5618) for the Respondent(s) No. 1,2,3
NOTICE SERVED BY DS for the Respondent(s) No. 4
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CORAM:HONOURABLE MR. JUSTICE BIREN VAISHNAV
and
HONOURABLE MR. JUSTICE BHARGAV D. KARIA
Date : 14/09/2023
ORAL ORDER
(PER : HONOURABLE MR. JUSTICE BIREN VAISHNAV)
1.Heard learned advocate Mr.Vasim Mansuri for
the petitioner and learned advocate Ms.Hetvi
Sancheti for the respondent nos.1 to 3.
2.Rule returnable forthwith. Learned advocate
Ms.Hetvi Sancheti waives service of notice of
rule on behalf of respondent nos.1 to 3.
3.With the consent of learned advocates
appearing for the respective parties the
matter is taken up for final hearing.
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C/SCA/6525/2021 ORDER DATED: 14/09/2023
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4.The prayer in this petition is that the
orders dated 05.12.2019 and 17.01.2020
rejecting the declaration of the petitioner
under Sabka Vishwas (Legacy Dispute
Resolution) Scheme, 2019, is set aside. It is
not in dispute that in the case of a main
noticee M/S Sunshine Corporation, Special
Civil Application No.23250 of 2019 was filed
wherein this Court by an order dated
01.02.2022, the petition has been allowed
with certain directions. Ms.Hetvi Sancheti
learner Counsel appearing for the Revenue-
respondent files an affidavit which indicates
that in light of the directions issued by
this Court in the order dated 01.02.2022, the
case of the petitioner shall also be
considered on the same lines and in light of
the directions issued therein. Para no.6 of
the affidavit reads as under:
"6. With respect to Para 4:: Special
Civil Application No. 23250 of 2019
filed by M/s. Sunshine Corporation
has already been decided vide Final
Order Dated 01.02.2022 wherein High
Court of Gujarat directed the
department to consider the SVLDRS
application of the M/s. Sunshine
Corporation under the category of
litigation, "sub category SCN
NEUTRAL CITATION
C/SCA/6525/2021 ORDER DATED: 14/09/2023
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involving duty pending. The
paragraph 18 and 19 of the said
Order are reproduced here under:
"18. in such circumstances
referred to above, this writ
application succeeds and is
hereby allowed. The orders dated
28.11.2019 and 19.12.2019
respectively are hereby quashed
and set aside. The matter is
remitted to the respondents. The
respondents shall accept the
form of declaration under the
category of "litigation" sub-
category "SCN involving duty
pending" and undertake the
process of verification through
the designated committee.
19. Let the aforesaid exercise
be undertaken at the earliest."
Accordingly, as per the
directions of Hon'ble High
Court, discharge certificate in
Form No. SVLDRS-4 dated
17.05.2023 was issued to M/s.
Sunshine Corporation for Rs.
1,33,82,430/- providing the
relief of Tax amounting to Rs.
66,91,215/-."
5.In the order dated 01.02.2022 by allowing the
petition this Court observed as under:
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C/SCA/6525/2021 ORDER DATED: 14/09/2023
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"12. In view of the aforesaid the
writ applicants submitted a form of
declaration on 17.12.2019 under the
category of "arrears".
13. The aforesaid form of
declaration came to be rejected on
the ground as under:-
"Under Order No. A/11472/2019
dated 2.08.2019, the CESTATE has
remanded the matter for de-novo
proceedings. Thus, the case
assumes the nature of SCN
pending adjudication as on
2.08.2019. Accordingly, the
application does not fall under
the category of arrears as
defined under Finance (No.2)
Act, 2019. Hence the application
is rejected."
14. Thus, first in point of time the
declaration came to be rejected on
the ground that the correct category
would be "pending appeal" and not
"show-cause-notice pending". A
second form of declaration came to
be rejected on the ground that "show
cause notice is pending" for
adjudication therefore, the case
would not fall under the category of
"arrears" as defined under the
Finance (No.2) Act 2019.
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C/SCA/6525/2021 ORDER DATED: 14/09/2023
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15. In such circumstances referred
to above, the writ applicants are
before this Court.
16. We have heard Mr. Sunit M. Shah,
the learned Counsel assisted by Mr.
Vasim Mansuri, the learned advocate
appearing for the writ applicants
and Mr. Nikunt K Raval, the learned
Standing Counsel appearing for the
respondents.
17. We are of the view that the
respondents should have taken into
consideration the fact that once
there is an order of remand the
entire matter stands revived from
its inception. The matter as on
date could be said to be pending
before the Commissioner. In such
circumstances it cannot be said that
the matter was finally heard on or
before 30.6.2019. The stance of the
respondents cannot be said to be in
consonance with the object and
reasons underlying the scheme.
18. In such circumstances referred
to above, this writ application
succeeds and is hereby allowed. The
orders dated 28.11.2019 and
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C/SCA/6525/2021 ORDER DATED: 14/09/2023
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19.12.2019 respectively are hereby
quashed and set aside. The matter is
remitted to the respondents. The
respondents shall accept the form of
declaration under the category of
"litigation" sub-category "SCN
involving duty pending" and
undertake the process of
verification through the designated
committee."
6.Since the petitioner is a co-noticee thereof
the benefit of the judgment of this Court and
the directions issued therein shall apply to
the case of the petitioner. The orders dated
05.12.2019 and 17.01.2020 therefore are
quashed and set aside. The petition is
allowed. Rule is made absolute.
(BIREN VAISHNAV, J)
(BHARGAV D. KARIA, J)
URIL RANA
