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2021 (1) TMI 806 - HC - Service TaxSabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - allegation that no return had been filed by the Petitioner for the period from 1st April, 2016 to 30th September, 2016 - Petitioner contends that the decision of the Respondent to reject the Petitioner’s application is completely baseless, inasmuch as the Petitioner had indeed filed its return for the relevant period on 12th July, 2017 - HELD THAT:- There is no surviving factual controversy, as indeed the returns filed by the Petitioner are available with the Respondents. Certainly, the technical infraction at the end of the Respondent cannot be a ground to deprive the Petitioner the benefit of the Scheme. Thus, clearly, the ground on the basis of which the Petitioner’s application has been rejected does not survive, and is liable to be set-aside. There is no impediment for the Court in allowing the Petitioner’s request and we accordingly do so and set aside the impugned Statement dated 28th February, 2020 passed by the Respondent No. 2. Further direction is issued to the Respondent No. 4 to accept the Petitioner’s Form SVLDRS-I and process the same under Section 126 of the Finance Act, 2019 - Petition allowed.
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