TMI Blog2022 (5) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... hin the timeframe fixed by the respondent - HELD THAT:- Mr. Bhatia says that the instant writ petition could be treated as a representation, which the concerned Commissionerate can be called upon to consider and dispose of. The writ petition will be placed before the Delhi East Commissionerate, which issued the show cause notice dated 07.09.2018. 9.1. The Delhi East Commissionerate will, inter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Dispute Resolution) Scheme 2019 [in short, the Scheme ] could not be availed of. 2. The petitioner avers that it had filed an application on 24.12.2019 under the Scheme, in respect of a show cause notice dated 07.09.2018 issued for claiming service tax dues under the Finance Act, 1994. 2.1 Via the aforesaid show cause notice, the petitioner was called upon to show cause as to why service t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would show that, even according to it, the disputed tax had to be paid by 30.06.2020. 5. Mr. Bhatia says, even though the petitioner under the Scheme could have been called upon to pay only 50% of the tax dues (as indicated above); in view of the fact that the deadline fixed under the Scheme had been crossed, the petitioner would be willing to pay the said amount, along with interest, that may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng to Mr. Kumar, since the deadline fixed under the Scheme stands crossed, the petitioner cannot avail the benefits under the Scheme. 7. To be noted, Mr. Bhatia s contends to the contrary. 7.1 According to Mr. Bhatia, exceptions have been made, and, accordingly, specific circulars have been issued by the respondents. 8. That being said, Mr. Bhatia says that the instant writ petition could ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case, after according hearing to the authorized representative of the petitioner. 9.3. The concerned officer will pass an order within eight (08) weeks of the date of receipt of a copy of the order passed today. 9.4. Parties will act, based on the digitally signed copy of this order. 10. The writ petition and pending application are disposed of in the aforesaid terms. - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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