High CourtsDivision Bench(2020) 08 DEL CK 0013

Bhawna Malhotra (Bhawna Chopra Malhotra) Through Her Authorized Representative Bhanu Chopra vs Central Board Of Indirect Taxes And Customs & Anr

Delhi High Court · Decided on 5 August 2020

HON’BLE JUDGES
Manmohan, J · Sanjeev Narula, J
RESULT
Disposed Of
CASE NUMBER
Civil Writ Petition No. 4912 Of 2020

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Judgment

25 paragraphs · 359 words

Manmohan, J

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 29th 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 “Schemeâ€​).

3.

Learned counsel for the petitioner states that on 29th 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.