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IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION

WRIT PETITION NO. 3510 OF 2019

Eureka Fabrication Pvt.Ltd. … Petitioner.

V/s.
Union of India and others. … Respondents.

Mr.Prasannam S. Nambodiri for the Petitioner.

Mr.Pradeeep S. Jetly with Mr.J.B.Mishra for the Respondents.

Digitally
signed by
Sanjay K. CORAM : NITIN JAMDAR AND
Sanjay K. Nanoskar
Nanoskar Date:
2020.01.20
M.S. KARNIK, JJ.
15:55:50
+0530

DATE : 14 January 2020.

P.C. :

Heard the learned counsel for the parties.

2. It is the contention of the Petitioner that section 124 of

the Finance Act, 2019 extending Sabka Vishwas (Legacy Dispute
Resolution) Scheme, 2019 has to be interpreted in the manner that
after the amount of 50% is calculated under section 124(1)(a)(ii),
then the amounts which are deposited by the Assessee have to be
deducted and the relief has to be given to the Assessee. In the reply-
affidavit, the Respondents have asserted that before the amount of
skn 2 46-3510.19-wp.doc

50% is calculated, the deposits made by the Assessee are to be taken

into consideration.

3. The learned counsel for the Petitioner further submits

that the Respondent- Authorities have interpreted section 124
consistently in all other cases in tune with the interpretation placed
by the Petitioner and only in the case of the Petitioner, a different
interpretation is put forth. He seeks time to file additional affidavit
substantiating this assertion by citing examples. To enable him to do
so, hearing of the petition is deferred for a period of two weeks.
Additional affidavit to be filed within one week from today.

4. Stand over to 28 January 2020.

(M.S. KARNIK, J.) (NITIN JAMDAR, J.)