Gujarat High Court
Sarfarazkhan Hamidkhan Rangwala vs Union Of India on 14 February, 2024
Author: Bhargav D. Karia
Bench: Bhargav D. Karia
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C/SCA/5552/2021 ORDER DATED: 14/02/2024
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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/SPECIAL CIVIL APPLICATION NO. 5552 of 2021
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SARFARAZKHAN HAMIDKHAN RANGWALA
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 NOT RECD BACK for the Respondent(s) No. 4
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CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA
and
HONOURABLE MR. JUSTICE NIRAL R. MEHTA
Date : 14/02/2024
ORAL ORDER
(PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA)
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
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appearing for the respective parties the
matter is taken up for final hearing.
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, be set
aside.
5. The petitioner is a partner of M/S
Sunshine Corporation who had filed
declaration Form on 17.12.2019 which was
rejected on 19.12.2019 under the Sabka
Vishwas (Legacy Dispute Resolution)
Scheme, 2019 (for short "SVLDRS") launched
by Finance (No.2) Act, 2019.
6. M/s.Sunshine Corporation filed Special
Civil Application No.23250 of 2019 before
this Court.
7. The petitioner also filed declaration Form
on 22.11.2019 under SVLDRS. The respondent
no.2-Joint/Additional Commissioner
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rejected the declaration Form of the
petitioner on the ground that "other
noticee application rejected". The
petitioner again filed another form on
07.12.2019 which was also rejected on
17.01.2020 for the same reason.
8. It is not in dispute that in case of M/S.
Sunshine Corporation by an order dated
01.02.2022, this Court allowed the Special
Civil Application No.23250 of 2019 as
under:
"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,
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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.
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
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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
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
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undertake the process of
verification through the
designated committee."
9. Learned senior standing counsel Ms.Hetvi
Sancheti appearing for the respondent
nos.1 and 2 submitted that in light of the
directions issued by this Court in the
order dated 01.02.2022, the respondents
have issued the Form no.SVLDRS-4 dated
17.05.2023 to Ms.Sunshine Corporation for
Rs.1,33,82,430/- providing the relief of
tax amounting to Rs.66,91,215/-. It was
submitted that the case of the petitioner
shall also be considered on the same line
in light of the direction issued by this
Court in case of the main noticeee
Ms.Sunshine Corporation.
10. Since the petitioner is a co-noticee,
the benefit of the judgment of this Court
in case of M/s Sunshine Corporation and
the directions issued therein shall apply
to the case of the petitioner also.
Accordingly the impugned orders dated
05.12.2019 and 17.01.2020 are hereby
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quashed and set aside and the respondent
shall accept the Form of declaration filed
by the petitioner and undertake the
process of verification to issue the
discharged certificate. The petition is
accordingly allowed. Rule is made absolute
to the aforesaid extent. No order as to
costs.
(BHARGAV D. KARIA, J)
(NIRAL R. MEHTA,J)
URIL RANA
