M/S Premier Bars Private Limited vs Union Of India
2021 Latest Caselaw 1898 Raj/2

      HIGH COURT OF JUDICATURE FOR RAJASTHAN
                  BENCH AT JAIPUR

                 S.B. Civil Writ Petition No. 630/2021

M/s Premier Bars Private Limited, Through Its Director, Having
Registered Office At 402, 4Th Floor, Nidhi Kamal Tower, Ajmer
Road, Jaipur (Rajasthan).
                                                                    ----Petitioner
                                    Versus
1.     Union Of India, Through Secretary, Minister Of Finance,
       Department Of Revenue, Room No. 46, North Block, New
       Delhi.
2.     The Deputy Commissioner, Central Goods And Service
       Tax, Division-F, Sector-10, Vidhyadhar Nagar, Jaipur
       (Rajasthan)
3.     The Assistant Commissioner (Audit), Central Goods And
       Service Tax, Division-I, Sector-10, Vidhyadhar Nagar,
       Jaipur.
4.     The Superintendent, Central Goods And Service Tax, Gst
       Range - Xxviii, Sector-10, Vidhyadhar Nagar, Jaipur
       (Rajasthan)
5.     The Principal Commissioner, Central Goods And Service
       Tax And Central Excisse, Ncr Building, C-Scheme, Jaipur
       (Rajasthan)
                                                                 ----Respondents

For Petitioner(s) : Mr. Prateek Gattani, Adv. (through Video Conferencing)

HON'BLE MR. JUSTICE ASHOK KUMAR GAUR

Order

19/02/2021

Learned counsel for the petitioner submitted that the

petitioner company applied for settlement of arrears of demand

raised in pursuance of order dated 30 th March, 2017 and as such,

submitted application under the provisions of Sabka Vishwas

(Legacy Dispute Resolution) Scheme, 2019.

(2 of 2) [CW-630/2021]

Learned counsel submitted that the application of the

petitioner has been rejected without providing any opportunity of

hearing and Form SVLDRS-01 has been rejected and rejection

ground is mentioned that Redemption Fine (RF) is not covered

under SVLDRS-01.

Learned counsel submitted that the issue of applicability to

file application against redemption fine under SVLDRS-01 scheme

has been settled by a judgment passed by Gujarat High Court in

the case of Synpol Products Pvt. Ltd. Vs. Union of India)

decided by Division Bench on 27.02.2020 (Annexure-11) filed with

the writ petition.

Learned counsel submitted that the moment petitioner filed

his application under SVLDRS-01 by virtue of provision contained

in sub-section 6 of Section 127, the appeal filed by the petitioner

stands withdrawn.

Learned counsel submitted that now on one hand, the appeal

of the petitioner has been treated to be withdrawn, on the other

hand the impugned order has been passed.

Issue notice of the writ petition as well as stay application,

returnable on 22nd March, 2021. Notices be given 'dasti', if prayed.

Till the next date, no coercive action shall be taken against

the petitioner, only on account of rejection of application of the

petitioner under SVLDRS-01.

(ASHOK KUMAR GAUR),J

Ramesh Vaishnav /86/Sakshi

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