The short ground on which the aforesaid order has been challenged is that principles of natural justice were observed in the breach prior to issuance of the same. The appropriate authority shall proceed to consider the issue of eligibility of the petitioner to avail the benefits of the Sabka Vishwas (Legacy Dispute Resolution) Scheme by extending to it an opportunity of personal hearing as early as possible.
Writ petition— This writ petition is directed against a formatted order, declaring the petitioner ineligible to avail the benefits of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019.
The only ground assigned is that condition contained in section 125(1)(e) of the Finance Act, 2019 is not satisfied because there has been no quantification arrived at by Anti Evasion, CGST, Mumbai Central.
Respondent does not dispute that no opportunity of hearing was extended to the petitioner.
Held that— In view of above, the impugned order stands set aside. The appropriate authority shall proceed to consider the issue of eligibility of the petitioner to avail the benefits of the scheme by extending to it an opportunity of personal hearing as early as possible, but not later than a fortnight of receipt of a copy of this order.
The short ground on which the aforesaid order has been challenged is that principles of natural justice were observed in the breach prior to issuance of the same. The appropriate authority shall proceed to consider the issue of eligibility of the petitioner to avail the benefits of the Sabka Vishwas (Legacy Dispute Resolution) Scheme by extending to it an opportunity of personal hearing as early as possible.
Writ petition— This writ petition is directed against a formatted order, declaring the petitioner ineligible to avail the benefits of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019.
The only ground assigned is that condition contained in section 125(1)(e) of the Finance Act, 2019 is not satisfied because there has been no quantification arrived at by Anti Evasion, CGST, Mumbai Central.
Respondent does not dispute that no opportunity of hearing was extended to the petitioner.
Held that— In view of above, the impugned order stands set aside. The appropriate authority shall proceed to consider the issue of eligibility of the petitioner to avail the benefits of the scheme by extending to it an opportunity of personal hearing as early as possible, but not later than a fortnight of receipt of a copy of this order.