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2021 (1) TMI 1167 - BOMBAY HIGH COURTRejection of declaration of the petitioner under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - seeking a direction to the respondents to accept the said declaration of the petitioner as a valid declaration - HELD THAT:- It is evident that petitioner in his letter dated 22nd May, 2018 addressed to respondent No. 3 had specifically mentioned that the service tax amount due to be paid by the petitioner was ₹ 40,95,110.00. In his declaration in terms of the scheme he mentioned the duty payable as ₹ 40,91,524.00 which amount corresponds to the quantification arrived at by respondent No. 4 post 30th June, 2019 at ₹ 40,91,524.00. When petitioner had admitted duty liability of a slightly higher figure much before the cut off date of 30th June, 2019, it would be too technical and narrow an approach to reject the declaration of the petitioner on the ground that the said figure was arrived at by the respondents after 30th June, 2019. The impugned rejection of the declaration of the petitioner is devoid of any reason. The rejection has only be explained by the respondents in the affidavits. Having regard to the principles of natural justice petitioner ought to have been given an opportunity of hearing before rejection of the declaration. Matter remanded back to respondent Nos. 3,4 and 5 to consider the declaration of the petitioner in terms of the scheme as a valid declaration under the category of investigation, inquiry and audit and thereafter grant the consequential relief - petition allowed by way of remand.
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