SCA/15507/2020

Judgment text excerpt

NEUTRAL CITATION C/SCA/15507/2020 JUDGMENT DATED: 18/06/2026 2026:GUJHC:37550-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 15507 of 2020 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA sd/- and HONOURABLE MS. JUSTICE VAIBHAVI D. NANAVATI sd/- ========================================================== Approved for Reporting Yes No √ ========================================================== PLANET AUTOMATIVE PVT. LTD. & ANR. Versus UNION OF INDIA & ORS. ========================================================== Appearance: MR HARDIK P MODH(5344) for the Petitioner(s) No. 1,2 MR UTKARSH R SHARMA(6157) for the Respondent(s) No. 2,4 NOTICE SERVED for the Respondent(s) No. 1,3 ========================================================== CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MS. JUSTICE VAIBHAVI D. NANAVATI Date : 18/06/2026 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. The present writ petition is filed by the petitioners, an authorised dealer of Hyundai Brand of cars. The petitioners are assailing the action of the respondent no.3-Designated Committee, in rejecting the Form-1 submitted under the statutory Scheme, namely Sabka Vishwas (Legacy Dispute Resolution), Scheme, 2019 (hereinafter be read as “SVLDRS”), falls under the Finance(No.2) Act, 2019. The Scheme was promulgated by the Central Government, Ministry of Finance, with a view to provide resolution of legacy disputes relating to indirect taxes. FACTS OF THE CASE 2. The petitioners were subjected to the inquiry and investigation which was initiated on 21.05.2018. During the Page 1 of 12 Uploaded by () on Downloaded on : Tue Jun 30 23:19:56 IST 2026 NEUTRAL CITATION C/SCA/15507/2020 JUDGMENT DATED: 18/06/2026 2026:GUJHC:37550-DB course of