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2021 (11) TMI 946 - HC - Service TaxMaintainability of petition - adjustment of pre-deposit - seeking direction to respondent No.2 to consider the pre-deposit amount as per Annexure-D which is a Challan evidencing the payment of tax and to make appropriate demand after adjusting such pre-deposit - HELD THAT:- The record of personal hearing would indicate that pre-deposit of ₹ 32,33,181/- as per the Challan bearing No.01206 dated 25.09.2014 was requested to be considered after necessary clarification. A copy of the said Challan is produced at Annexure-D to the petition. The material on record does indicate that the petitioner has furnished the Challan bearing No.01206 dated 25.09.2014 for a sum of ₹ 32,33,181/- at the time of personal hearing. No doubt, the order of rejection at Annexure-F dated 18.05.2020 states that the declarant upon verification by the Designated Committee did not have any supporting documents and accordingly, the application was rejected, however, considering the material on record, it would be appropriate to direct reconsideration of the petitioner's application and if it were to be so that the pre-deposit as claimed and supported by the Challan relates to the dispute which is the subject-matter of appeal at Annexure-E, the Designated Committee to re-look into the matter and dispose of petitioner's application in Form SVLDRS-1 in accordance with SVLDR Scheme. Taking note that the letter of rejection dated 18.05.2020 at Annexure-F being cryptic and in light of the discussion made above and in light of the documents being submitted at the time of personal hearing, it would be appropriate to direct that the petitioner's application in Form SVLDRS-1 be reconsidered - the letter of rejection at Annexure-F dated 18.05.2020 rejecting the petitioner's application in Form SVLDRS-1 is set aside and the respondent Designated Committee is directed to reconsider the application of the petitioner in Form SVLDRS-1 at Annexure-A as per the SVLDR Scheme keeping in mind the objective of the Scheme in the letter and spirit. Petition disposed off.
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