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2021 (9) TMI 828 - HC - Service TaxDenial of benefit of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - denial on the ground that condition contained in section 125(1)(e) of the Finance Act, 2019 is not satisfied because there has been no quantification arrived at by Anti Evasion, CGST, Mumbai Central - violation of principles of natural justice - HELD THAT:- The respondents do not dispute that no opportunity of hearing was extended to the petitioner. He has fairly conceded to the suggestion of the Court that the eligibility of the petitioner to avail the benefits of the scheme may be directed to be considered afresh, keeping open all points for determination by the appropriate authority. The impugned order stands set aside. The appropriate authority shall proceed to consider the issue of eligibility of the petitioner to avail the benefits of the scheme by extending to it an opportunity of personal hearing as early as possible, but not later than a fortnight of receipt of a copy of this order. After hearing the petitioner, a fresh order shall be passed in accordance with law and the same shall be communicated to it immediately thereafter. Petition disposed off.
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