M/S Samtel Avionics Limited vs. Union Of INDIA And 2 Others
Held
The Court held that the impugned circular and the order determining the payable amount were in accordance with the provisions of the Finance (No.2) Act, 2019. The calculation of tax relief and the final amount payable by the designated authority was found to be legally sound.
Facts
The petitioner sought to quash a circular and an order under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, and to direct the authorities to accept their declaration. The dispute concerned the calculation of the tax relief and the final amount payable under the scheme.
Key Issues
The key issue was whether the calculation of relief and the final amount payable under the Sabka Vishwas Scheme, as determined by the authorities, was in compliance with the relevant provisions of the Finance (No.2) Act, 2019.
Sections Cited
Section 124, Section 121
AI-generated summary — verify with the full judgment below
1 AFR Court No. - 5 Case :- WRIT TAX No. - 400 of 2020 Petitioner :- M/S Samtel Avionics Limited Respondent :- Union Of India And 2 Others Counsel for Petitioner :- Shubham Agrawal,Sanyukta Singh,Shivam Shukla,Syed Fahim Ahmed Counsel for Respondent :- A.S.G.I.,B.K.Singh Raghuvanshi,Narendra Singh Hon'ble Surya Prakash Kesarwani,J. Hon'ble Dr. Yogendra Kumar Srivastava,J.
Heard Sri Anurag Khanna, learned Senior Counsel assisted by Sri Shivam Shukla, learned counsel for the petitioner, Sri Shashi Prakash Singh, learned Assistant Solicitor General of India assisted by Sri Krishna Agarwal, learned counsel for Respondent No1 and Sri B.K. Singh Raghuwanshi, learned counsel for Respondent Nos.2 and 3. 2. This writ petition has been filed praying for the following reliefs: “(a) “certiorari” quashing and setting aside the circular dated 25.09.2019 (Annexure No.8) passed by the Designated Committee. (b) “certiorari” quashing and setting aside the SVLDRS-3 dated 1.2.2020 (Annexure No.6) passed by the Designated Committee. (c) mandamus directing the Designated Committee to accept the SVLDRS-1 Declaration (Annexure No.3) filed by the petitioner. (d) Declaration that no amount of tax or dut
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