CARPET EXPORT PROMOTION COUNCIL Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner has filed the present petition under Article 226 of the Constitution of India impugning the decision of the concerned authority to reject the petitioner's application under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (hereafter 'the SVLDR Scheme'). The petitioner had filed the said application online in the prescribed format ' Form SVLDRS-I. The said application was rejected and the ground for rejection along with the remarks were communicated online. The petitioner's application was rejected on the ground of 'ineligibility' with the remarks, 'incomplete and selective declaration".

(2.) According to the respondents, the designated authority had, on examination of the petitioner's application, noticed the following:

(3.) According to the respondents, the petitioner's declaration submitted under the SVLDR Scheme covered the aforesaid liabilities but the amount shown by the petitioner under columns relating to duty details and pre-deposit of duties was erroneously reflected as Rs.82,81,915.00. According to the respondents, the amount of duty mentioned in the petitioner's application ought to have included an amount of Rs.3,16,946.00 on account of wrongful availment of cess; an amount of Rs.92,385.00- of service tax deposited on reconciliation of ST-3 returns; and an amount of Rs.8,05,654.00 on account of wrongful availment of the Cenvat Credit.