UCC INFRASTRUCTURE PVT. LTD. Vs. UNION OF INDIA
LAWS(BOM)-2022-1-172
HIGH COURT OF BOMBAY
Decided on January 31,2022

Ucc Infrastructure Pvt. Ltd. Appellant
VERSUS
UNION OF INDIA Respondents


Referred Judgements :-

THOUGHT BLURB V/S. UNION OF INDIA [REFERRED TO]
TATA ENGINERING AND LOCOMOTIVE COMPANY LIMITED VS. STATE OF BIHAR [REFERRED TO]


JUDGEMENT

- (1.)Rule. Mr. Bangur, learned counsel for the respondents waives service. By consent of parties, petition is heard finally.
(2.)By this petition filed under Article 226 of the Constitution of India, the petitioner has prayed for a writ of certiorari for quashing and setting aside the impugned orders dtd. 9/12/2020 and 20/2/2020 annexed at Exhibits 'A1 ' and 'A2 ' respectively.
(3.)On 5/7/2019, the Central Government proposed Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (for short 'the said Scheme ') in the budget for 2019-20 with an aim to assist taxpayers in clearing the baggage of disputes under erstwhile laws (service tax and central excise) which are subsumed in the Goods and Services Tax (GST). Vide notification dtd. 21/8/2019, the said Scheme was notified and introduced w.e.f. 1/9/2020. On 4/9/2019, the respondents issued summons to the petitioner for giving oral evidence or to submit relevant documents.


Click here to view full judgement.
Copyright © Regent Computronics Pvt.Ltd.