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

Court: Bombay High Court
Date: 2025-12-02
Citation: WP/2343/2021
Petitioner: UNIQUE ENTERPRISES
Respondent: UNION OF INDIA (SECRETARY MINISTRY OF FINANCE DEPT.) AND ANR

[Official PDF on Bombay High Court website](https://bombayhighcourt.gov.in/bhc/file/download/eyJpdiI6InNBdnd0WjJ6T2c2NjdyWVBSeFM3MFE9PSIsInZhbHVlIjoiZU9ySTA2UUpveFVQYXpmeUJwL2N5K3BENUR5WkV1Lys4ejlBOWg3TDNvdWpyRExtS3ZBcGx0RnA5RGozelVzV0g4aElNUTI4VS9kaFNCdEtINkJaa3c9PSIsIm1hYyI6Ijg3NTZmNmI3NjQwMjZhNDNlZWIxMTY3NzUxYWU1OWE2YTlhNGEwYjA2ZGNmZDU0NWQ5OGI5YzIyNjdmOThhMjMiLCJ0YWciOiIifQ==?expires=1782773284&signature=cd3b817944f5f892a585d1e2dc263258076929f82358c29b048a79443eeb1b78)

## Judgment text (excerpt)

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

https://niyam.ai/judgements/high-court/2025/december/unique-enterprises-vs-union-of-india-secretary-ministry-of-finance-dept-and-anr