Case Note & Summary
The High Court of Bombay adjudicated Writ Petition No. 1524 of 2021 filed by a company registered under the Companies Act, 1956, now known as Kaarya Facilities & Services Ltd (formerly a private limited company till 13 August 2017), through its director Mr. Vineet Pandey. The respondents included the Union of India through the Department of Revenue, the Designated Committee SVLDRS Mumbai Zone, the Director General of GST Intelligence (DGGI) Mumbai Zone, and a fourth respondent whose designation is truncated. The matter pertained to the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS), a dispute resolution scheme under the Finance Act, 2019. The petition challenged the actions of the Designated Committee and other tax authorities, raising issues of statutory compliance under the SVLDRS. The exact legal issues, arguments advanced by the parties, the court's analysis, and the final decision are not known from the brief excerpt of the judgment. The judgment was delivered and uploaded on 10 June 2025, bearing the citation 2025:BHC-OS:8461-DB.
Headnote
A) Taxation - Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - Finance Act, 2019 - The High Court of Bombay heard a writ petition filed by a private limited company against the Designated Committee SVLDRS and other authorities, concerning the applicability and process under the SVLDRS. No legal findings or operative directions are discernible from the provided text - Held that (decision not mentioned) (Paras 1).
Issue of Consideration
WRIT PETITION NO. 1524 OF 2021
Law Points
- Taxation
- Sabka Vishwas (Legacy Dispute Resolution) Scheme
- 2019
- Finance Act
- Designated Committee
