1 2026:CGHC:16313 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 113 of 2021  M/s Manan Iron A Proprietorship Firm, ( Proprietor Kishan Agrawal,s/o Lateshri Parasram Agrawal, Aged About 55 Years), Having Address At Near State Bank Of India, Kotra Road, Raigarh, Chhattisgarh, P.S. Raigarh,civil And Revenue District- Raigarh, Chhattisgarh, District : Raigarh, Chhattisgarh ... Petitioner(s) versus 1. Union Of India Through Its Secretary, Ministry Of Finance, Department Of Revenue, North Block New Delhi-110001, District : New Delhi, Delhi 2. The Joint Commissioner, Member Of The Designated Committee,svldrs, Central Gst Bhawan, Dhamtari Raod, Tikrapara, Raipur, Chhattisgarh, District : Raipur, Chhattisgarh 3. The Deputy Commissioner, Central Gst And Central Excise, Division- Raigarh, Chhattisgarh, District : Raigarh, Chhattisgarh 4. The Superintendent, Central Gst And Central Excise Range-I, Division- Raigarh, Chhattisgarh, District : Raigarh, Chhattisgarh ... Respondent(s) For Petitioner : Mr. Bhaskar Payashi, Advocate For Respondent No. 1 : Mr. Abhishek Banjare, CGC For Respondents No. 2 to 4 : Mr. Maneesh Sharma, Advocate Hon’ble Shri Justice Rakesh Mohan Pandey Order On Board Digitally signed by AJINKYA PANSARE Date: 2026.04.09 14:14:20 +0530 2 9.4.2026 1) Petitioner has filed this petition seeking following reliefs:- 10.1 Calling for the records of the case. 10.2 That Your Lordships may be pleased to issue a Writ of Mandamus or any other appropriate writ, direction or order, directing the Respondents, their officers and agents to accept the declaration filed by the Petitioner and further directing the Respondents, their officers and agents to issue discharge certificate under Section 127(8) of the Finance Act, 2019 as discharge certificate has already been issued to main noticee M/s MSP Steel & Power Ltd, by Designate Committee. 10.3 That Your Lordships may be pleased to issue a Writ of Mandamus or any other appropriate writ, direction or order, directing the Respondents, their servants and agents to refund the amount of Rs. 13,05,441/- to Petitioner paid in this matter against the recovery proceeding of Revenue. 10.4 Any other relief which this Hon'ble Court deems fit may also be granted. 2) Learned counsel for the petitioner submits that a show-cause notice was issued by the O/o Commissioner, Central Excise & Customs, Raipur against one M/s M.S.P. Steel & Power Ltd. and petitioner firm on 22.3.2007 alleging that they clandestinely removed excisable goods without payment of central excise duty. He further submits that petitioner moved an application under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 but same has been rejected by respondent authorities overlooking the fact that benefit of the aforesaid scheme has already been extended to one of the noticees of the show-cause notice dated 22.3.2007. He contends that respondent authorities may be 3 directed to extend the same benefit to the petitioner. 3) On the other hand, Mr. Maneesh Sharma, learned counsel appearing for the respondents No. 2 to 4 submits that in para-6 of the return, it is stated that benefit of SVLDR Scheme has already been extended to M/s M.S.P. Steel & Power Ltd. and said benefit can be availed by the petitioner too. 4) Heard. 5) Taking into consideration the submission made by learned counsel for the parties, this petition is hereby being disposed reserving liberty in favor of petitioner to prefer a application before the respondent authorities under SVLDR Scheme at the earliest and the respondent authorities are directed to consider such application expeditiously, preferably within a period of 60 days from the date of receipt of copy of such application. 6) With the aforesaid direction, this petition stands disposed. It is made clear that this Court has not expressed any opinion on the merits of the case. Sd/- (Rakesh Mohan Pandey) JUDGE A j i n k y a