MESSRS. ESBEE ELECTROTECH LLP, Vs. UNION OF INDIA

JUDGEMENT

(1.) Rule. Rule made returnable forthwith. By consent of the parties taken up for final hearing at the admission stage.

(2.) This petition is filed under Article 226 of the Constitution of India, by limited liability partnership firm and its partners challenges the rejection of the application made by firm and its partners in Form-1 under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 ("SVLDR Scheme") for settlement of dispute arising under indirect tax. There are 32 declarations challenged by firm and its partners in the present petition, primarily being the declaration made by firm. Insofar as, rejection of declarations made by the partners are concerned, same is consequential to the outcome of the application made by firm. We propose to deal with the applications made by the firm and thereafter propose to deal with the declarations made by the partners.

(3.) Rejection of application of declaration No.LD2612190005231:-