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2022 (2) TMI 1322 - HC - Service TaxRejection of declaration under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - Firstly declaration came to be rejected on the ground that the correct category would be "pending appeal" and not "show-cause-notice pending" - second form of declaration came to be rejected on the ground that "show cause notice is pending" for adjudication therefore, the case would not fall under the category of "arrears" as defined under the Finance (No.2) Act 2019 - HELD THAT:- The respondents should have taken into consideration the fact that once there is an order of remand the entire matter stands revived from its inception. The matter as on date could be said to be pending before the Commissioner. In such circumstances it cannot be said that the matter was finally heard on or before 30.6.2019. The stance of the respondents cannot be said to be in consonance with the object and reasons underlying the scheme. The orders dated 28.11.2019 and 19.12.2019 respectively are hereby quashed and set aside. The matter is remitted to the respondents. The respondents shall accept the form of declaration under the category of "litigation" sub-category "SCN involving duty pending" and undertake the process of verification through the designated committee - application allowed.
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