Shekhar Resorts Limited v. Union of India & Ors
Finin2min Judgment Intelligence is provided for general informational and educational purposes only. It is not legal, tax, accounting, investment or other professional advice and is not a substitute for advice on the user's specific facts. The Finin2min summary, Q&A, reliance profile, fact-match indicators, comparisons and practical takeaways are editorial analysis and are not part of the Court/Tribunal judgment. Before citing, filing, advising or acting on a case, read the complete official judgment/order, verify the cause title, case number, coram, date, applicable statutory text and jurisdiction, and check subsequent appellate history, review/SLP status and later amendments. A similar fact pattern does not guarantee the same outcome. No advocate-client, CA-client or other professional relationship is created by use of this page.
Case in 2 minutes
Shekhar Resorts Limited Vs Union of India & Ors (Supreme Court) Date -5th January 2023 Sub-Whether delayed payment of service tax under Sabka Viswas Scheme due to reasons beyond control makes the declaration under the scheme infructuous? An interesting question arose before Hon’ble Supreme Court of India when the appellant had filed an application under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 within the due date as prescribed and the application was accepted and necessary forms were issued for payment of the tax due.However, due to the moratorium imposed under section 14 of the IBC law, the…
Result: Quashed / set aside. The controlling text is the reasoning and operative order in the packaged judgment, not this editorial summary.
Case snapshot
Sections / provisions: Sabka Vishwas (Legacy Dispute Resolution) Scheme; 2019
Questions before the Court / Tribunal
- Shekhar Resorts Limited Vs Union of India & Ors (Supreme Court) Date -5th January 2023 Sub-Whether delayed payment of service tax under Sabka Viswas Scheme due to reasons beyond control makes the declaration under the scheme infructuous? An interesting question arose before Hon’ble Supreme Court of India when the appellant had filed an application under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 within the due date as prescribed and the application was accepted and necessary forms were issued for payment of the tax due.However, due to the moratorium imposed under section 14 of the IBC law, the…
- What factual, statutory and procedural conditions control the relief?
- How does the operative order apply to the parties and the challenged proceeding?
Material facts and procedural background
M/s. Shekhar Resorts Limited (Unit Hotel Orient Taj) …Appellant
Digitally signed by Neetu Sachdeva Date: 2023.01.05 16:39:18 IST preferred by the appellant herein seeking direction to the Reason:
respondents for consideration of the case of the petitioner
2019”), the original writ petitioner has preferred the present
That the appellant – company registered with the Service
Appellant / assessee submissions
3. Ms. Charanya Lakshmikumaran, learned counsel
submitted that in the facts and circumstances of the case the
3.1 It is submitted that the Hon’ble High Court has erred in
submitted that the Designated Committee under the Scheme
Revenue / respondent submissions
The packaged judgment does not separately label the respondent's submissions in an independently extractable passage. No contention is inferred; read the full order.
Court / Tribunal analysis and reasoning
5. We have heard the learned counsel appearing for the
Operative decision and relief
remanded the matter to the Designated Committees which
present appeal is allowed. The impugned judgment and order
passed by the High Court is hereby quashed and set aside. It
certificate. Present appeal is allowed accordingly.
Source and subsequent history
Primary record: Official primary source verified and packaged
Later-history status: Review / curative petition docket: check pending
Supreme Court review and curative docket closure has not yet been evidenced.
Ratio and legal principle
- The packaged judgment addresses Shekhar Resorts Limited Vs Union of India & Ors (Supreme Court) Date -5th January 2023 Sub-Whether delayed payment of service tax under Sabka Viswas Scheme due to reasons beyond control makes the declaration under the scheme infructuous? An interesting question arose before Hon’ble Supreme Court of India when the appellant had filed an application under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 within the due date as prescribed and the application was accepted and necessary forms were issued for payment of the tax due.However, due to the moratorium imposed under section 14 of the IBC law, the…. The precise proposition must be read with the Court/Tribunal's reasoning and operative directions.
- Reliance depends on matching the statutory version, jurisdiction, procedural stage and material evidence recorded in the judgment.
Why this judgment matters
This decision is relevant to practitioners and affected parties dealing with shekhar resorts limited vs union of india & ors (supreme court) date -5th january 2023 sub-whether delayed payment of service tax under sabka viswas scheme due to reasons beyond control makes the declaration under the scheme infructuous? an interesting question arose before hon’ble supreme court of india when the appellant had filed an application under the sabka vishwas (legacy dispute resolution) scheme, 2019 within the due date as prescribed and the application was accepted and necessary forms were issued for payment of the tax due.however, due to the moratorium imposed under section 14 of the ibc law, the… Its value lies in showing how the adjudicating forum connected the applicable rule to the proved facts and procedural posture.
Practitioner action points
- Match the statutory version, jurisdiction, procedural stage and decisive evidence before relying on the result.
- Verify current appellate, review and SLP history and any later amendment or controlling authority.
- Attach the complete judgment to the working paper or filing and cite the paragraph/page supporting the proposition.
Can I rely on this judgment?
| Authority level | Supreme Court |
|---|---|
| Source integrity | Sanitized mirror generated from the verified official Supreme Court PDF |
| Repository release | Published |
| Reliance rule | Verify current history and cite the judgment's narrow proposition, not the editorial headnote. |
Does this case match your facts?
Stronger match when
- The same primary issue is raised.
- The same statutory version and jurisdiction apply.
- The procedural stage and burden of proof are comparable.
- The material documentary record is substantially similar.
Weaker / distinguishable when
- A later higher-court ruling changes the position.
- The statutory provision or relevant period differs.
- The evidence or procedural chronology is materially different.
- A defect decisive here was cured in the user's case.
Questions this judgment answers
What was the main dispute in Shekhar Resorts Limited v. Union of India & Ors?
Shekhar Resorts Limited Vs Union of India & Ors (Supreme Court) Date -5th January 2023 Sub-Whether delayed payment of service tax under Sabka Viswas Scheme due to reasons beyond control makes the declaration under the scheme infructuous? An interesting question arose before Hon’ble Supreme Court of India when the appellant had filed an application under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 within the due date as prescribed and the application was accepted and necessary forms were issued for payment of the tax due.However, due to the moratorium imposed under section 14 of the IBC law, the…
Which facts matter most?
M/s. Shekhar Resorts Limited (Unit Hotel Orient Taj) …Appellant
What did the Supreme Court decide?
certificate. Present appeal is allowed accordingly.
What legal principle can be taken from the judgment?
The packaged judgment addresses Shekhar Resorts Limited Vs Union of India & Ors (Supreme Court) Date -5th January 2023 Sub-Whether delayed payment of service tax under Sabka Viswas Scheme due to reasons beyond control makes the declaration under the scheme infructuous? An interesting question arose before Hon’ble Supreme Court of India when the appellant had filed an application under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 within the due date as prescribed and the application was accepted and necessary forms were issued for payment of the tax due.However, due to the moratorium imposed under section 14 of the IBC law, the…. The precise proposition must be read with the Court/Tribunal's reasoning and operative directions. Reliance depends on matching the statutory version, jurisdiction, procedural stage and material evidence recorded in the judgment.
Which provisions should be checked?
Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019
When is the case most useful?
When the user's facts raise the same issue - Shekhar Resorts Limited Vs Union of India & Ors (Supreme Court) Date -5th January 2023 Sub-Whether delayed payment of service tax under Sabka Viswas Scheme due to reasons beyond control makes the declaration under the scheme infructuous? An interesting question arose before Hon’ble Supreme Court of India when the appellant had filed an application under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 within the due date as prescribed and the application was accepted and necessary forms were issued for payment of the tax due.However, due to the moratorium imposed under section 14 of the IBC law, the… - at a comparable procedural stage and under the same statutory version.
What could distinguish the case?
Different evidence, jurisdiction, statutory period, procedural chronology, or later controlling authority can materially change the result.
Can it be cited without another current-law check?
No. Read the packaged judgment and verify current appellate/review/SLP history, statutory amendments and jurisdiction before citation or advice.
Section / provision impact
- Sabka Vishwas (Legacy Dispute Resolution) Scheme - apply the exact version considered in the judgment.
- 2019 - apply the exact version considered in the judgment.
Case network
Similar issue / useful comparison
- State of Gujarat and Anr Vs Saw Pipes Ltd - Supreme Court of India
- Commissioner of Customs ,Central Excise & Service-tax Vs Suzlon Energy Ltd - Supreme Court of India
- CCE Aurangabad Vs Videocon Industries Limited - Supreme Court of India
Different outcome / possible distinction
- M/s Thermax Limited Vs Commissioner of Central Excise, Pune - Operative order controls
- Pr Commissioner of Central Excise, Kolkata- IV Vs Himadri Speciality Chemicals Limited - Operative order controls
Related Finin2min resources
Full judgment and source control
Read / download packaged judgment record
Source class: Sanitized official primary judgment copy · Repository status: Published
Finin2min Judgment Intelligence is provided for general informational and educational purposes only. It is not legal, tax, accounting, investment or other professional advice and is not a substitute for advice on the user's specific facts. The Finin2min summary, Q&A, reliance profile, fact-match indicators, comparisons and practical takeaways are editorial analysis and are not part of the Court/Tribunal judgment. Before citing, filing, advising or acting on a case, read the complete official judgment/order, verify the cause title, case number, coram, date, applicable statutory text and jurisdiction, and check subsequent appellate history, review/SLP status and later amendments. A similar fact pattern does not guarantee the same outcome. No advocate-client, CA-client or other professional relationship is created by use of this page.
Sections and statute
Statute references name the cited enactment. Each official reference opens the identified section in a separately dated edition; the judgment extract preserves the wording and period considered by the court.
Section 14 — Insolvency and Bankruptcy Code