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2020 (8) TMI 81 - HC - Service TaxRejection of declaration under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - rejected on the sole ground that the demand was neither quantified nor communicated to the petitioner on or before 30th June, 2019 - HELD THAT:- In the opinion of this Court, a liberal interpretation has to be given to the Scheme as its intent is to unload the baggage relating to legacy disputes under the Central Excise and Service Tax and to allow the businesses to make a fresh beginning - Since it is the petitioner’s case that she had admitted her liability to pay service tax on 18th May, 2018 itself, this Court is of the view that the respondents should have given an opportunity of hearing to the petitioner before rejecting the declaration dated 29th December, 2019 under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The impugned order dated 26th February, 2020 is set aside and the designated committee is directed to decide the petitioner’s application after giving an opportunity of hearing to the petitioner - list the matter before the designated committee on 13th August, 2020 at 11.00 A.M.
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