2021 (1) TMI 268 - GUJARAT HIGH COURT - Service Tax

Head Note / Extract:
Principles of Natural Justice - Validity of Clause (m) of Section 121 and Section 125 of the Sabka Vishwas (Legacy Dispute Resolution Scheme), 2019 - the clause the assesseee ineligible based on an inquiry or summons has been given up - whether the Designated Committee should have given an opportunity of hearing to the writ applicant before passing the impugned order dated 17.06.2020? - HELD THAT:- In the case on hand, the Designated Committee took the view that as an inquiry has been initiated pursuant to the summons under Section 14 of the Central Excise Act, 1944, the declaration of self assessment cannot be accepted. Let Notice for final disposal be issued to the respondents, returnable on 19.01.2021.