TMI Blog2023 (10) TMI 232X X X X Extracts X X X X X X X X Extracts X X X X ..... er 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry for a sum of Rs. 26,74,800/-. 4. The declaration also appears to have been accepted by the Department by issuance of Form SVLDRS-3 by directing the petitioner to pay the aforesaid amount as admitted. Since, the petitioner failed to pay the amount, the Department did not issue Form SVLDRS-3 under the Scheme. Therefore, the Department has issued the impugned notice. 5. It is the submission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore it is liable to be quashed. 8. That apart, it is submitted that the issue relates to tax liability on reverse charge basis was decided by the Tribunal in M.P.Laghu Udyog Nigam Ltd., Vs. Commissioner of C.E., Bhopal , 2014 (8) TMI 707 (T.Del). Despite the same, the present Show Cause Notice has been issued. 9. I have perused the affidavit filed in support of the present Writ Petition, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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