Anjankumar Chandrabhan Deosale v. The Union Of India Through Its Ministry Of Finance And Others

928 and 930.wp.2256.23.odt

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

BENCH AT AURANGABAD 928 WRIT PETITION NO.2256 OF 2023 ANJANKUMAR CHANDRABHAN DEOSALE

VERSUS

THE UNION OF INDIA THROUGH ITS MINISTRY OF FINANCE AND OTHERS AND 930 WRIT PETITION NO.2263 OF 2023 M/S NEW MAHAVIR CONSTRUCTION THROUGH ITS PROPRIETOR ANJANKUMAR CHANDRABHAN DEOSALE

VERSUS

THE UNION OF INDIA THROUGH ITS MINISTRY OF FINANCE AND OTHERS ...

Advocate for Petitioners : Mr. Aditya N. Sikchi Advocate for Respondents: Mr. Dwarkadas S. Ladda a/w Mr. Prtik Kothari ...

CORAM

: MANGESH S. PATIL AND S.G. CHAPALGAONKAR, JJ.

DATE : 01.03.2023 PER COURT :

Heard the learned advocate for the petitioner in both the petitions as well as the learned standing counsel Mr. D.S. Ladda along with Mr. Kothari for the respondents.

2.

The petitioner's case is that he was granted immunity in the light of the provision of Section 129 of the Finance Act by issuing a discharge certificate in the requisite form No.SVLDRS - 4 (page No.85). It was for the period of 5 years namely from (2012-13 to 2016-17) and in spite of that he has been served with a show cause notice cum demand notice 1/2

928 and 930.wp.2256.23.odt dated 31.12.2020. Though he had replied to the notice, no further decision has been taken hence he is before this Court. 3.

The learned advocate for the revenue fairly submits that perhaps due to some communication gap inasmuch as the certificate is issued by one authority and the show cause notice is issued by some other authority, that the error seems to have occurred. He submits that once such a discharge certificate was issued to the petitioner, there was no scope for reopening the assessment and the liability for the selfsame years. 4.

In view of the above, the petitions are allowed and the show cause notices are quashed as set aside.

(S.G. CHAPALGAONKAR, J.) (MANGESH S. PATIL, J.) habeeb 2/2