SB Aditya Power Projects Pvt. Ltd. v. Union of India
A decision based on an uncommunicated basis denied an effective chance to meet the Department’s case.
By CA Nikhil Gupta · Reviewed against the retained judgment 2026-09-26
A decision based on an uncommunicated basis denied an effective chance to meet the Department’s case. Rejection set aside; designated committee directed to act on the declaration and issue the discharge certificate within two months.
What happened
A scheme declaration concerning legacy credit was rejected after notices and hearing steps that did not address the stated disqualification consistently.
Questions before the court
- Could the rejection stand despite the mismatch in the reason communicated?
Why the court ruled this way
A decision based on an uncommunicated basis denied an effective chance to meet the Department’s case.
Controlling point
A decision based on an uncommunicated basis denied an effective chance to meet the Department’s case.
Order and next steps
Rejection set aside; designated committee directed to act on the declaration and issue the discharge certificate within two months.
Practical implications
The operative result is case-specific: Rejection set aside; designated committee directed to act on the declaration and issue the discharge certificate within two months. Apply it within the court’s stated limit: Eligibility and amount remain for the designated authority.
Limits of this ruling
- Eligibility and amount remain for the designated authority.
Law and judgment source
- Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019
- CENVAT
The linked PDF is a complete public court-copy document. The official court portal is provided for independent verification; a stable judgment-specific official link was not independently established.
Source checked: 2026-09-26 · Judgment paragraphs: final directions, paragraphs 17–24 · Later case history: not verified. Verify appeals, stays and subsequent orders before reliance.
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