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2022 (5) TMI 432 - HC - Service TaxSeeking to issue a discharge certificate in form SVLDRS-4 - it is claimed that the requisite liability of more than 50 per cent of the tax dues as per the said scheme has already been paid by the petitioner - HELD THAT:- The reason cited by the respondent through the order dated 22.02.2022 that, manual process can be undertaken only pursuant to the order passed in this regard by the court of Law. The said reason cited by the respondents which is impugned herein dated 22.02.2022 is totally unsustainable as it is an internal issue of the Designated Committee under the Scheme to go for an alternative mechanism to do it either manually or otherwise. Therefore, for such process, they need not wait for an order from this Court. Nevertheless, since the order dated 22.02.2022 has been passed citing the said reason, which is under challenge in this writ petition, this Court has necessarily to show its indulgence and accordingly this Court is inclined to dispose of this writ petition - the impugned order dated 22.02.2022 is set aside and a direction is given to the Designated Committee to manually process the request of the petitioner dated 07.02.2022 and issue a Discharge Certificate and needful as indicated above shall be undertaken within four weeks from the date of receipt of a copy of this order - Petition disposed off.
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