Sabka Vishwas (Legacy Dispute Resolution) Rules 2019

Rule 3(2) - Separate application to be filed in each case

Sabka Vishwas (Legacy Dispute Resolution) Rules 2019, Rule 3(2) - Separate application to be filed in each case - Consolidated order was passed by the Appellate Authority in the combined appeal - This has further led to one appeal being filed before the CESTAT - The Petitioner is, therefore justified in contending that in relation to the single pending appeal before the CESTAT one declaration is required to be filed even in terms of Rule 3 (2) of the SVLDRS Rules - The Court is, therefore, unable to appreciate why on a hyper-technical ground that four separate declarations were not filed, the Petitioner's application under the SVLDRS should have been rejected – Finance Act, Section 121(O) . (201) PLR 140