K. RAHEJA PRIVATE LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) This is a Petition challenging communication dated Nil March, 2020 by the Respondent No.3-Deputy Commissioner CGST and Central Excise, Mumbai, rejecting declaration in Form-SVLDRS-1 dtd. 20/12/2019 filed by the Petitioner under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 ( "SVLDR Scheme ").

(2.) Petitioner is a company incorporated under the Companies Act, 1956 and is inter alia engaged in the business of real estate and related activities. Petitioner is stated to be registered under the Service Tax Rules, 1994 and upon coming into force of the CGST Act with effect from 1/7/2017, Petitioner is stated to have registered under the CGST Act as well.

(3.) Petitioner 's case is that it had constructed a Public Parking Lot (PPL) on plot of land bearing No. C.S. No.2/1629 of Lower Parel Division, Plot No. 249, 249-A of Worli Scheme No. 52, G/ S Ward, Opp. Hind Cycle Company, B. P. Road, Mumbai 400 025 (the "said plot ").