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2023 (10) TMI 232 - HC - Service TaxValidity of SCN - Vague SCN or not - Non-issuance of Form SVLDRS-3 - failure to pay the arrears under the scheme - HELD THAT:- The impugned Show Cause Notice cannot be challenged merely on the ground that it has not specified the period. The petitioner is aware of the amount of tax that was not paid by the petitioner. The petitioner has been issued with the letter dated 17.12.2018. That apart the petitioner has admitted the tax liability under the SVLDRS Scheme 2019, but has failed to pay the amount. There is no merits in the present Writ Petition and the Writ Petition is liable to be dismissed - Petition dismissed.
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