Hotel Mela Plaza v. CCE, Ghaziabad

Delhi High Court · 09 Dec 2019 · 2019:DHC:6789-DB
C. Hari Shankar; D. N. Patel
CEAC 2/2008
2019:DHC:6789-DB
tax appeal_allowed

AI Summary

The Delhi High Court permitted withdrawal of a writ petition concerning Central Excise tax disputes with liberty to reapproach if adversely affected under the Sabka Vishwas Scheme, directing authorities to decide applications under the scheme lawfully and promptly.

Full Text
Translation output
CEAC 2/2008
HIGH COURT OF DELHI
Date of Decision: 09.12.2019
CEAC 2/2008
HOTEL MELA PLAZA ..... Petitioner
Through: Mr. Ravi Kant Chadha, Sr. Adv. with Ms. Mansi Chadha & Mr. Siddhant Chaudhary, Advs.
VERSUS
CCE, GHAZIABAD ..... Respondent
Through: Mr. Amit Bansal, Sr. Standing Counsel with Mr. Aman Rewaria &
Ms. Vipasha Mishra, Advs.
CORAM:
HON'BLE THE CHIEF JUSTICE
HON'BLE MR. JUSTICE C.HARI SHANKAR D.N. PATEL, CHIEF JUSTICE (Oral)
JUDGMENT

1. Learned Senior Counsel appearing for the petitioner, on instructions, seeks permission to withdraw this petition and prays that liberty may be reserved with this petitioner to approach this Court in case of any adverse order passed against this petitioner under the “Sabka Vishwas” (Legacy Dispute Resolution) Scheme, 2019 floated by the respondent for the settlement of tax disputes of Central Excise and Central Tax matters.

2. Permission to withdraw this writ petition is granted.

3. If application is preferred by this petitioner under the aforesaid Scheme, the same shall be decided by the concerned respondent authorities 2019:DHC:6789-DB CEAC 2/2008 in accordance with law, rules, regulations, Government policy and the “Sabka Vishwas” (Legacy Dispute Resolution) Scheme, 2019, and, after giving an adequate opportunity of being heard to this petitioner, as early as possible and practicable.

4. With these observations, this writ petition is hereby disposed of. Interim relief, if any, stands vacated.

CHIEF JUSTICE C.HARI SHANKAR, J DECEMBER 09, 2019 kks