UNIQUE ENTERPRISES vs UNION OF INDIA (SECRETARY MINISTRY OF FINANCE DEPT.) AND ANR

1. Union of India Through the Secretary, Ministry of Finance, Dept. of Revenue, Branch Secretariat, Ministry of Law & Justice, Aayakar Bhavan, M.K. Road, Mumbai – 400 020 2. The Designated Committee Under SVLDRS, 2019 CGST Commissionerate Mumbai (East), Lotus Info Centre, Parel (East), Mumbai 400 012 ...Respondents ______________________________________________________ Ms. Kiran Doiphode i/by V. M. Doiphode & Co. for the Petitioner. Mr. Karan Adik a/w S. D. Deshpande for the Respondents. ______________________________________________________ CORAM : M.S. Sonak & Advait M. Sethna, JJ. RESERVED ON : 25 November 2025 PRONOUNCED ON : 02 December 2025 Judgment:- (Per Advait M. Sethna, J.) WP-2343-2021.DOCX 1. This is a Petition filed under Article 226 of the Constitution of India. The Petitioner prays, mainly, for quashing and setting aside form SVLDRS-3 issued to the Petitioner under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (“said Scheme” for short) demanding an amount of Rs.12,93,408/- under Arrears category. This forms the subject matter of challenge in the present Petition. The substantive prayers read thus: - “(b) to issue a Writ of Certiorari or any other similar