w w w . L a w y e r S e r v i c e s . i n



M/s. Acme Trade And Agencies, ASSAM v/s Union of India Rep. By The Secy. to the Govt. of India, Ministry of Finance, Deptt. of Revenue, New Delhi & Others


Company & Directors' Information:- L & T FINANCE LIMITED [Amalgamated] CIN = U65990MH1994PLC083147

Company & Directors' Information:- S P FINANCE PRIVATE LIMITED [Active] CIN = U65990MH1979PTC021790

Company & Directors' Information:- V L S FINANCE LIMITED [Active] CIN = L65910DL1986PLC023129

Company & Directors' Information:- ASSAM COMPANY INDIA LIMITED [Active] CIN = L01132AS1977PLC001685

Company & Directors' Information:- L R N FINANCE LIMITED [Active] CIN = U65921TN1992PLC089288

Company & Directors' Information:- S M FINANCE LTD [Active] CIN = L65999TG1984PLC004526

Company & Directors' Information:- J R D FINANCE LTD [Active] CIN = L65999WB1993PLC058107

Company & Directors' Information:- B R D FINANCE LIMITED [Active] CIN = U65910KL1995PLC009430

Company & Directors' Information:- T C I FINANCE LIMITED [Active] CIN = U65920MH1973PLC017042

Company & Directors' Information:- A. V. B. FINANCE PRIVATE LIMITED. [Active] CIN = U65993DL1992PTC049818

Company & Directors' Information:- S M L FINANCE LIMITED [Active] CIN = U65910KL1996PLC010648

Company & Directors' Information:- S B FINANCE PVT LTD [Strike Off] CIN = U65921TG1988PTC008268

Company & Directors' Information:- INDIA FINANCE LTD. [Active] CIN = L65110WB1984PLC050214

Company & Directors' Information:- J J FINANCE CORPORATION LTD [Active] CIN = L65921WB1982PLC035092

Company & Directors' Information:- G V S FINANCE PVT LTD [Strike Off] CIN = U65921TG1988PTC008269

Company & Directors' Information:- G T P FINANCE LIMITED [Active] CIN = U65921TZ1991PLC003149

Company & Directors' Information:- S R K FINANCE PRIVATE LIMITED [Active] CIN = U65910UP1994PTC016038

Company & Directors' Information:- R N FINANCE LIMITED [Active] CIN = U74899DL1988PLC034289

Company & Directors' Information:- J R D FINANCE LTD [Active] CIN = U65999WB1993PLC058107

Company & Directors' Information:- I TRADE LIMITED [Active] CIN = U67120TN1999PLC043813

Company & Directors' Information:- C K G FINANCE PRIVATE LIMITED [Active] CIN = U65910KL1996PTC010147

Company & Directors' Information:- L N FINANCE LTD [Active] CIN = U65923WB1991PLC052876

Company & Directors' Information:- R K FINANCE LTD [Active] CIN = L65921WB1983PLC035896

Company & Directors' Information:- V V A AGENCIES PRIVATE LIMITED [Active] CIN = U67190TN1995PTC031152

Company & Directors' Information:- V P C L FINANCE LIMITED [Active] CIN = U65920TG1996PLC023172

Company & Directors' Information:- TRADE INDIA LTD [Active] CIN = U51909PB1982PLC004822

Company & Directors' Information:- J S M FINANCE PVT LTD [Active] CIN = U74140MP1995PTC009542

Company & Directors' Information:- I & D FINANCE PRIVATE LIMITED [Strike Off] CIN = U65191TN1991PTC021369

Company & Directors' Information:- UNION FINANCE LIMITED [Strike Off] CIN = U65910GJ1994PLC023717

Company & Directors' Information:- C V AGENCIES PRIVATE LIMITED [Active] CIN = U74899DL1987PTC027178

Company & Directors' Information:- K H T AGENCIES PRIVATE LIMITED [Active] CIN = U51909KA1990PTC010744

Company & Directors' Information:- P C R L AGENCIES PRIVATE LIMITED [Active] CIN = U65991WB1996PTC081326

Company & Directors' Information:- S R B AGENCIES PVT LTD [Active] CIN = U63090WB1988PTC044096

Company & Directors' Information:- L N FINANCE PVT LTD [Active] CIN = U65929AS1992PTC003766

Company & Directors' Information:- N B A FINANCE LIMITED [Strike Off] CIN = U74899DL1993PLC052393

Company & Directors' Information:- T P D FINANCE LIMITED [Strike Off] CIN = U67120RJ1994PLC008051

Company & Directors' Information:- R G L FINANCE COMPANY PRIVATE LIMITED [Active] CIN = U74899DL1983PTC015809

Company & Directors' Information:- S K B FINANCE LIMITED [Amalgamated] CIN = U65999WB1996PLC082317

Company & Directors' Information:- C AND A AGENCIES PRIVATE LIMITED [Active] CIN = U74899DL2001PTC109761

Company & Directors' Information:- J V FINANCE PRIVATE LIMITED [Strike Off] CIN = U74899DL1985PTC067873

Company & Directors' Information:- L C J FINANCE PVT. LTD. [Active] CIN = U65921WB1995PTC068809

Company & Directors' Information:- A & T AGENCIES PRIVATE LIMITED [Active] CIN = U51909DL2009PTC188642

Company & Directors' Information:- A V M TRADE AND FINANCE PRIVATE LIMITED [Active] CIN = U25200MH1985PTC037195

Company & Directors' Information:- H L T FINANCE PRIVATE LIMITED [Strike Off] CIN = U65921DL1996PTC078128

Company & Directors' Information:- B L AGENCIES PRIVATE LIMITED [Active] CIN = U74140MP2009PTC022728

Company & Directors' Information:- R N C P FINANCE LTD. [Dissolved] CIN = U67120WB1995PLC072339

Company & Directors' Information:- T T FINANCE LIMITED [Amalgamated] CIN = U67120DL1986PLC023168

Company & Directors' Information:- M M V R FINANCE LIMITED [Active] CIN = U65921TZ1997PLC007705

Company & Directors' Information:- D B FINANCE PRIVATE LIMITED [Active] CIN = U65191TN1989PTC016705

Company & Directors' Information:- C H P FINANCE PVT LTD [Active] CIN = U65921PB1992PTC012788

Company & Directors' Information:- J J AGENCIES PVT LTD [Amalgamated] CIN = U51101TN1984PTC062364

Company & Directors' Information:- S L B P FINANCE PRIVATE LIMITED [Active] CIN = U74899DL1990PTC041694

Company & Directors' Information:- R S FINANCE PVT LTD [Active] CIN = U65191WB1988PTC044144

Company & Directors' Information:- I C FINANCE PRIVATE LIMITED [Active] CIN = U65921UP1989PTC011236

Company & Directors' Information:- R P TRADE PRIVATE LIMITED [Active] CIN = U51909AS1999PTC005646

Company & Directors' Information:- R K AGENCIES PRIVATE LIMITED [Active] CIN = U65921WB1967PTC027084

Company & Directors' Information:- I K AGENCIES PVT LTD [Active] CIN = U13209WB1952PTC020229

Company & Directors' Information:- V K FINANCE PVT LTD [Strike Off] CIN = U67120WB1991PTC052140

Company & Directors' Information:- D. C. AGENCIES PRIVATE LIMITED [Active] CIN = U74999DL2016PTC304376

Company & Directors' Information:- C AND N FINANCE PRIVATE LIMITED [Strike Off] CIN = U65921DL1998PTC094290

Company & Directors' Information:- L K AGENCIES PRIVATE LIMITED [Strike Off] CIN = U24119WB1997PTC085135

Company & Directors' Information:- C D R FINANCE LIMITED [Strike Off] CIN = U65910TG1995PLC022237

Company & Directors' Information:- J R FINANCE LIMITED [Active] CIN = U65921PB1996PLC017699

Company & Directors' Information:- I C S FINANCE LIMITED [Strike Off] CIN = U65921TZ1987PLC001991

Company & Directors' Information:- G J AGENCIES PVT LTD [Active] CIN = U51109WB1991PTC052043

Company & Directors' Information:- N. R. AGENCIES PRIVATE LIMITED [Active] CIN = U65910UP1994PTC016322

Company & Directors' Information:- D D S FINANCE PRIVATE LIMITED [Strike Off] CIN = U65910DL1996PTC076165

Company & Directors' Information:- K V L FINANCE LIMITED [Strike Off] CIN = U65191TN1989PLC016715

Company & Directors' Information:- D A S FINANCE PVT LIMITED [Strike Off] CIN = U65921PB1993PTC012888

Company & Directors' Information:- U B FINANCE PRIVATE LIMITED [Strike Off] CIN = U74899DL1992PTC051300

Company & Directors' Information:- V L G FINANCE PRIVATE LIMITED [Strike Off] CIN = U65910AP1997PTC027952

Company & Directors' Information:- E M S FINANCE PRIVATE LIMITED [Strike Off] CIN = U65921TZ1986PTC001789

Company & Directors' Information:- A P R AGENCIES PRIVATE LIMITED [Amalgamated] CIN = U74120DL2000PTC107363

Company & Directors' Information:- T D M FINANCE COMPANY PRIVATE LIMITED [Active] CIN = U65923KL1997PTC011601

Company & Directors' Information:- S. F. FINANCE COMPANY PRIVATE LIMITED [Strike Off] CIN = U65921PB1996PTC018702

Company & Directors' Information:- D S L FINANCE PRIVATE LIMITED [Active] CIN = U65921TG1996PTC023898

Company & Directors' Information:- S R B AGENCIES PRIVATE LIMITED [Strike Off] CIN = U51109DL1992PTC050105

Company & Directors' Information:- A R TRADE IN PRIVATE LIMITED [Active] CIN = U51909AS1999PTC005710

Company & Directors' Information:- R D P FINANCE PRIVATE LIMITED [Active] CIN = U65929DL1997PTC089092

Company & Directors' Information:- S R K C FINANCE LIMITED [Amalgamated] CIN = U65999TZ1989PLC002445

Company & Directors' Information:- N N AGENCIES PRIVATE LIMITED [Active] CIN = U18101DL1999PTC101803

Company & Directors' Information:- S 3 M TRADE PRIVATE LIMITED [Active] CIN = U74900WB2013PTC193812

Company & Directors' Information:- R K N FINANCE PRIVATE LIMITED [Strike Off] CIN = U65191TN1997PTC038377

Company & Directors' Information:- H A FINANCE PRIVATE LIMITED [Strike Off] CIN = U65993DL1987PTC027064

Company & Directors' Information:- V V A FINANCE LTD [Active] CIN = U65993WB1984PLC037171

Company & Directors' Information:- Y B FINANCE PRIVATE LIMITED [Strike Off] CIN = U65921CH1996PTC017745

Company & Directors' Information:- D G L FINANCE LTD [Strike Off] CIN = U67120TG1993PLC015604

Company & Directors' Information:- S R J AGENCIES PRIVATE LIMITED [Strike Off] CIN = U51909DL1995PTC072463

Company & Directors' Information:- C P AGENCIES PVT LTD [Strike Off] CIN = U51900MH1982PTC027553

Company & Directors' Information:- M I AGENCIES PRIVATE LIMITED [Active] CIN = U51909WB2006PTC111379

Company & Directors' Information:- M S R FINANCE PVT LTD [Strike Off] CIN = U65191TN1989PTC016789

Company & Directors' Information:- B B AGENCIES PVT LTD [Active] CIN = U51109WB1991PTC051042

Company & Directors' Information:- D. J. AGENCIES PRIVATE LIMITED [Active] CIN = U51900TN2008PTC067211

Company & Directors' Information:- R G E AGENCIES PRIVATE LIMITED [Active] CIN = U00350UP1990PTC075934

Company & Directors' Information:- S S P FINANCE PRIVATE LIMITED [Strike Off] CIN = U65191TN1987PTC014526

Company & Directors' Information:- P L AGENCIES PRIVATE LIMITED [Active] CIN = U50100HR1990PTC030793

Company & Directors' Information:- M B AGENCIES PRIVATE LIMITED [Strike Off] CIN = U74899DL1987PTC028303

Company & Directors' Information:- C R N FINANCE PRIVATE LIMITED [Strike Off] CIN = U74899DL1994PTC062802

Company & Directors' Information:- S R AGENCIES PRIVATE LIMITED [Active] CIN = U51311TZ1993PTC004684

Company & Directors' Information:- S K S AGENCIES LIMITED [Active] CIN = U51900TZ2011PLC016844

Company & Directors' Information:- I FINANCE COMPANY LIMITED [Active] CIN = U67110DL2011PLC212268

Company & Directors' Information:- G M C AGENCIES PVT LTD [Strike Off] CIN = U34102WB1984PTC037193

Company & Directors' Information:- A L B AGENCIES PVT LTD [Strike Off] CIN = U51909DL1974PTC007574

Company & Directors' Information:- H AND Z FINANCE PRIVATE LIMITED [Active] CIN = U67190MH1995PTC093153

Company & Directors' Information:- K B AGENCIES PVT LTD [Active] CIN = U51209MH1981PTC025176

Company & Directors' Information:- J D AGENCIES PRIVATE LIMITED [Strike Off] CIN = U51109UP2001PTC026118

Company & Directors' Information:- M J AGENCIES PVT LTD [Strike Off] CIN = U51498WB1993PTC060940

Company & Directors' Information:- Y AND K FINANCE COMPANY PRIVATE LIMITED [Strike Off] CIN = U74899DL1985PTC019837

Company & Directors' Information:- H & A AGENCIES PRIVATE LIMITED [Active] CIN = U74999DL2016PTC289499

Company & Directors' Information:- S L P FINANCE PRIVATE LTD. [Strike Off] CIN = U65923DL1985PTC021970

Company & Directors' Information:- V M FINANCE LIMITED [Strike Off] CIN = U65910PB1996PLC018339

Company & Directors' Information:- D S K FINANCE LIMITED [Strike Off] CIN = U65910UP1988PLC010317

Company & Directors' Information:- G B V FINANCE COMPANY PRIVATE LIMITED [Strike Off] CIN = U65110UP1988PTC010219

Company & Directors' Information:- B H FINANCE PRIVATE LIMITED [Strike Off] CIN = U65922KA1995PTC018390

Company & Directors' Information:- M .R .S . FINANCE LIMITED [Strike Off] CIN = U65929DL1995PLC067184

Company & Directors' Information:- H D FINANCE LTD [Strike Off] CIN = U67120DL1986PLC023675

Company & Directors' Information:- P R K FINANCE P LTD [Strike Off] CIN = U65191TN1995PTC033478

Company & Directors' Information:- TRADE AGENCIES LIMITED [Under Liquidation] CIN = U51109KL1946PLC001211

Company & Directors' Information:- T S AGENCIES PRIVATE LIMITED [Strike Off] CIN = U28991WB1956PTC023146

Company & Directors' Information:- R. S. AGENCIES PRIVATE LIMITED [Converted to LLP] CIN = U51909WB2010PTC140902

Company & Directors' Information:- S. S. V. AGENCIES PRIVATE LIMITED [Active] CIN = U51909WB2008PTC128302

Company & Directors' Information:- T AND C FINANCE LIMITED [Strike Off] CIN = U67120RJ1996PLC012576

Company & Directors' Information:- TRADE FINANCE CORPN LTD [Strike Off] CIN = U65922WB1953PLC021193

Company & Directors' Information:- W S FINANCE PRIVATE LIMITED [Strike Off] CIN = U65192UP1996PTC020243

Company & Directors' Information:- U. K. T. AGENCIES PRIVATE LIMITED [Active] CIN = U74899DL1989PTC034659

Company & Directors' Information:- S A C FINANCE COMPANY PVT LTD [Active] CIN = U65999WB1985PTC039002

Company & Directors' Information:- E K AGENCIES PVT LTD [Strike Off] CIN = U52342OR1994PTC003777

Company & Directors' Information:- K S T AGENCIES PRIVATE LIMITED [Active] CIN = U74899DL1992PTC050565

Company & Directors' Information:- A B M AGENCIES PRIVATE LIMITED [Under Process of Striking Off] CIN = U51399TN2004PTC054301

Company & Directors' Information:- R A AGENCIES PRIVATE LIMITED [Active] CIN = U51310MH2001PTC130448

Company & Directors' Information:- P N R AGENCIES PVT LTD [Active] CIN = U51109WB2005PTC106271

Company & Directors' Information:- K K AGENCIES PVT LTD [Strike Off] CIN = U36992WB1976PTC030699

Company & Directors' Information:- D V S AGENCIES PVT LTD [Active] CIN = U00000DL1983PTC016402

Company & Directors' Information:- D AND S AGENCIES PRIVATE LIMITED [Under Process of Striking Off] CIN = U51109DL1993PTC052016

Company & Directors' Information:- C TRADE (INDIA) PRIVATE LIMITED [Active] CIN = U74900KA2008PTC045372

Company & Directors' Information:- D S AGENCIES PRIVATE LIMITED [Strike Off] CIN = U74120GJ2015PTC083422

Company & Directors' Information:- R A AGENCIES PRIVATE LIMITED [Strike Off] CIN = U51909MH1997PTC110053

Company & Directors' Information:- G S C AGENCIES PRIVATE LIMITED [Strike Off] CIN = U99999DL1992PTC049001

Company & Directors' Information:- C C FINANCE PRIVATE LIMITED [Strike Off] CIN = U65191TN1997PTC037805

Company & Directors' Information:- M R AGENCIES PRIVATE LIMITED [Strike Off] CIN = U51909GJ1960PTC000959

Company & Directors' Information:- S R B FINANCE LIMITED [Strike Off] CIN = U65910UP1988PLC010045

Company & Directors' Information:- P V FINANCE PRIVATE LIMITED [Strike Off] CIN = U65993DL1987PTC027270

Company & Directors' Information:- R V S FINANCE PRIVATE LIMITED [Strike Off] CIN = U65990KA1995PTC018436

Company & Directors' Information:- P. D. AGENCIES PRIVATE LIMITED [Strike Off] CIN = U74899DL1993PTC055259

Company & Directors' Information:- P AND B FINANCE PVT LTD [Strike Off] CIN = U99999MH1986PTC038841

Company & Directors' Information:- G M AGENCIES PRIVATE LIMITED [Strike Off] CIN = U99999MH1994PTC076202

Company & Directors' Information:- B B P FINANCE COMPANY PRIVATE LIMITED [Strike Off] CIN = U65921PB1996PTC018183

Company & Directors' Information:- NEW INDIA FINANCE LTD. [Strike Off] CIN = U65999WB1991PLC051652

Company & Directors' Information:- P S S AGENCIES PVT LTD [Strike Off] CIN = U51909DL1988PTC032598

Company & Directors' Information:- T G C FINANCE CO. PVT LTD [Strike Off] CIN = U65993HR1993PTC032133

Company & Directors' Information:- A E FINANCE PRIVATE LIMITED [Active] CIN = U65999TZ1990PTC002905

Company & Directors' Information:- M M AGENCIES PRIVATE LIMITED [Active] CIN = U20299KA1977PTC003257

Company & Directors' Information:- B R AGENCIES PRIVATE LIMITED [Active] CIN = U74140GJ1989PTC011998

Company & Directors' Information:- E G AGENCIES PRIVATE LIMITED [Active] CIN = U51109WB1998PTC087248

Company & Directors' Information:- L R FINANCE COMPANY PRIVATE LIMITED [Strike Off] CIN = U65910UP1988PTC009758

Company & Directors' Information:- S B M FINANCE LIMITED [Strike Off] CIN = U65921PB1994PLC014374

Company & Directors' Information:- T A S FINANCE PVT LTD [Strike Off] CIN = U65191TN1990PTC018654

Company & Directors' Information:- J. M. D. AGENCIES PRIVATE LIMITED [Active] CIN = U74900WB2009PTC134884

Company & Directors' Information:- S K AGENCIES PRIVATE LIMITED [Active] CIN = U51909GJ1988PTC011354

Company & Directors' Information:- R. B. AGENCIES PRIVATE LIMITED [Active] CIN = U74991UP2006PTC032620

Company & Directors' Information:- P R AGENCIES PRIVATE LIMITED [Converted to LLP and Dissolved] CIN = U51494MH2001PTC132847

Company & Directors' Information:- D AND O FINANCE COMPANY PRIVATE LIMITED [Strike Off] CIN = U74899DL1993PTC054788

Company & Directors' Information:- H R P FINANCE PRIVATE LIMITED [Strike Off] CIN = U65921PB1995PTC015715

Company & Directors' Information:- P T R FINANCE PRIVATE LIMITED [Strike Off] CIN = U65191TN1989PTC016795

Company & Directors' Information:- B & S FINANCE PVT LTD [Strike Off] CIN = U65191TN1988PTC015491

Company & Directors' Information:- T AND G AGENCIES PVT LTD [Strike Off] CIN = U51109DL2000PTC107048

Company & Directors' Information:- H S B FINANCE PVT LTD [Strike Off] CIN = U67120RJ1996PTC012119

Company & Directors' Information:- I-W TRADE PRIVATE LIMITED [Strike Off] CIN = U93030MH2012PTC233832

Company & Directors' Information:- A F AGENCIES PRIVATE LIMITED [Strike Off] CIN = U51900MH1976PTC018979

Company & Directors' Information:- U M TRADE PRIVATE LIMITED [Active] CIN = U67190MH2011PTC224523

Company & Directors' Information:- M C S AGENCIES PRIVATE LIMITED [Strike Off] CIN = U63090MH2002PTC134911

Company & Directors' Information:- S D AGENCIES PRIVATE LIMITED [Strike Off] CIN = U51909CH2012PTC033796

Company & Directors' Information:- G S AGENCIES PVT LTD [Strike Off] CIN = U74899DL1981PTC011493

Company & Directors' Information:- M M K AGENCIES PRIVATE LIMITED [Strike Off] CIN = U51490DL1990PTC041776

Company & Directors' Information:- S S R K AGENCIES PRIVATE LIMITED [Strike Off] CIN = U51909DL2004PTC125313

Company & Directors' Information:- A R S AGENCIES PRIVATE LIMITED [Active] CIN = U51109BR2005PTC011228

Company & Directors' Information:- AGENCIES PVT LTD [Dissolved] CIN = U74900KL1943PTC000048

Company & Directors' Information:- M C AGENCIES PVT LTD [Strike Off] CIN = U51226KL1990PTC005655

Company & Directors' Information:- NEW K K FINANCE PRIVATE LIMITED [Strike Off] CIN = U65921UP1974PTC003887

Company & Directors' Information:- M. J. S. FINANCE COMPANY PRIVATE LIMITED [Strike Off] CIN = U65921PB1971PTC003049

Company & Directors' Information:- H P TRADE & AGENCIES PVT LTD [Strike Off] CIN = U51109WB1986PTC040153

Company & Directors' Information:- G B AGENCIES PVT LTD [Strike Off] CIN = U51109WB1990PTC048136

Company & Directors' Information:- A R FINANCE PVT LTD [Strike Off] CIN = U65921PB1989PTC009778

Company & Directors' Information:- G. A. AGENCIES PRIVATE LIMITED [Strike Off] CIN = U51109JK1986PTC000852

Company & Directors' Information:- A B S AGENCIES PRIVATE LIMITED [Strike Off] CIN = U70200DL1987PTC027234

Company & Directors' Information:- G AND V AGENCIES PRIVATE LIMITED [Strike Off] CIN = U65929DL1965PTC004446

Company & Directors' Information:- K G FINANCE LIMITED [Strike Off] CIN = U65910TZ1982PLC001219

Company & Directors' Information:- S AND Z FINANCE PRIVATE LIMITED [Strike Off] CIN = U65923PN1997PTC106520

Company & Directors' Information:- S P N AGENCIES PRIVATE LIMITED [Strike Off] CIN = U99999DL1995PTC068227

Company & Directors' Information:- H S N FINANCE PVT LTD [Strike Off] CIN = U67120PB1993PTC013900

Company & Directors' Information:- G N FINANCE PVT LTD [Strike Off] CIN = U65990MH1981PTC024294

Company & Directors' Information:- R S E AGENCIES PVT LTD [Strike Off] CIN = U51909DL1976PTC008040

Company & Directors' Information:- T T AGENCIES PRIVATE LIMITED [Strike Off] CIN = U00894KA1985PTC006617

Company & Directors' Information:- D R AGENCIES PVT LTD [Strike Off] CIN = U51109WB1948PTC016264

Company & Directors' Information:- D L M AGENCIES PVT LTD [Strike Off] CIN = U51420WB1954PTC021631

Company & Directors' Information:- C S FINANCE PRIVATE LIMITED [Strike Off] CIN = U65910GJ1987PTC009799

Company & Directors' Information:- UNION AGENCIES LTD. [Active] CIN = U99999MH1920PTC000779

Company & Directors' Information:- TRADE FINANCE COMPANY LIMITED [Dissolved] CIN = U99999MH1929PTC001548

Company & Directors' Information:- AGENCIES (INDIA) LIMITED [Dissolved] CIN = U99999MH1946PTC005200

Company & Directors' Information:- AGENCIES LIMITED [Strike Off] CIN = U99999MH1948PLC006144

    Case No. WP(C) 2551 of 2020

    Decided On, 23 June 2020

    At, High Court of Judicature at Madras

    By, THE HONOURABLE MR. JUSTICE ACHINTYA MALLA BUJOR BARUA

    For the Petitioner: A.K. Gupta, Advocate. For the Respondent: Asstt. S.G.I.



Judgment Text


1. Heard Mr. R.S. Mishra, learned counsel for the petitioner. Also heard Mr. S.C. Keyal, learned ASGI appearing for the respondents in the Ministry of Finance, Government of India and the authorities under the GST.

2. The petitioner in course of their transaction was imposed a penalty of Rs.86,74,199/- as per the order dated 31.12.2019 of the Joint Commissioner, CGST & CX, Guwahati. The petitioner in order to avail the benefits under a scheme called Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (in short Scheme 2019) had submitted their particulars in the prescribed SVLDRS-1 form. Inadvertently while submitting the form, the aforesaid penalty imposed on the petitioner was not stated and in turn in the relevant column it was stated that the penalty imposed upon the petitioner was ’0’.

3. In view of such inadvertent mistake by the petitioner made in the SVLDRS-1 form their claim for the benefit under the Scheme of 2019 stood rejected by the order dated 31.12.2019. By the said order it was stated that the reason for rejection was that the amount of penalty had not been stated in the SVLDRS-1 form which makes it an incorrect declaration.

4. The issue as to whether an inadvertent mistake as regards the penalty imposed being not correctly stated in the SVLDRS-1 form, has been decided by this Court in its judgment dated 04.05.2020 in WP(C)No.2149/2020. The relevant portion of the said judgment is extracted as below:

“6.In the circumstance, the only issue before the Court would be whether the claim of the petitioner for the benefit under Scheme 2019 would stand rejected as because of the aforesaid mistake of not mentioning the penalty or a different view can also be taken in the matter. Admittedly the Finance Act, 1994 wherein, Scheme 2019 has been incorporated does not provide for any provision for re submitting an application claiming the benefit under the scheme.”

“7. In the circumstance, we are required to look into the matter from the perspective as to whether by not mentioning the penalty in the Form SVLDRS-1, the petitioner had committed an incurable mistake so as to disentitle the petitioner from the benefits under the Scheme2019 or the mistake that was made can be allowed to be corrected. Apparently, a mistake made can be of two different types, one being a mistake based upon which a legal right is claimed so that the mistake made can be construed to be an act of misleading the authorities to claim a benefit which otherwise a party is not entitled or the mistake made was more of inadvertent nature, which can also be terms as a callous mistake, which does not put the party making such mistake on an undue advantageous position so as to make them entitled to a benefit which they are otherwise not. A mistake that was deliberately made to claim an undue benefit which the party was otherwise not entitled, would definitely have to be construed to be an incurable mistake but at the same time an inadvertent mistake which may also creep in due to an oversight or because of a callous attitude of the person making the claim but the ultimate result of such mistake would not accrue a benefit which he otherwise would not have been entitled can be accepted to be a curable mistake.”

“8. In the instant case, the mistake made by the petitioner was that the penalty imposed was stated to be zero whereas it is already on record that the respondent authorities had imposed a penalty of Rs.11,48,82,644.00 (Rupees Eleven Crore Forty Eight Lakhs Eighty Two Thousand Six Hundred Forty Four). In our view the mistake made by the petitioner by not stating about the penalty imposed upon them in Form SVLDRS-1 cannot be said to be a mistake by which the petitioner claimed an undue benefit which they otherwise are not entitled under the law. When we look into the Scheme 2019, we do not find any provision which provides that a person upon whom a penalty is imposed would not be entitled to the benefit given under the scheme. Infact on the contrary the provision of the Scheme 2019may be such that the benefit of exemption, may even be applicable to the amount of penalty imposed, in which event, the petitioner assesse may be more benefited and would be entitled to a greater exemption if the amount of penalty was mentioned rather than not mentioning the penalty.”

5. It is agreed between the parties that the issue involved in this writ petition is also squarely covered by the said judgment dated 04.05.2020 in WP(C)No.2149/2020.

6. In view of such agreement this writ petition also stands disposed of by requiring the petitioner to submit an application before the respondent authorities for correction to be made in the information provided in the Form SVLDRS-1 as regards the penalty imposed and upon such application being made, the respondent authorities would pass a reasoned speaking order thereon. The requirement of submitting application be made within a period of 15 days from obtaining the certified copy of the order and upon receiving of the application, the respondents shall pass an order on the same within a period of 2(two) months from the date of receipt of the application.

7. It is stated that pursuant to the verbal communication with

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the petitioner by the respondent authorities, the petitioner has submitted another Form SVLDRS-1 declaration by depicting the correct fact, but the same was also rejected on the ground that the second Form SVLDRS-1 is not maintainable. The same on its own shall not preclude the petitioner from requiring him to submit an application for correction of the information provided in the first Form SVLDRS-1 as provided in this order and upon any such application being made, the respondent would pass a reasoned speaking order thereof. 8. Writ petition is accordingly disposed of.
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