Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2022 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (7) TMI 233 - BOMBAY HIGH COURTSabka Vishwas (Legacy Dispute Resolution) Scheme 2019 (SVLDRS) - Petitioner has averred in the petition that petitioner was logged out / was unable to access the portal and that even any email / sms / intimation was not received by petitioner - HELD THAT:- According to the affiant, designated committee has no role to play in issuance of email / sms since it is system generated in an automated manner with minimal human intervention. The affiant has also suggested what petitioner could have done and that the designated committee has not taken any steps to block any account. What is important to note is the fact that petitioner had a serious problem in accessing the portal has not been denied. Petitioner has also annexed screen shots of the portal when petitioner made attempts to find out status of the declaration - In fact, petitioner has strangely even received a message that no taxpayer was found in the credentials or the PAN number mentioned therein. It is found that there was serious problem in the portal otherwise if such taxpayer was not found, petitioner should not have even received a show-cause-notice in the first place. The interest of justice requires that a limited interference is made - Form No. SVLDRS-3 dated 13.03.2020 that has been issued is now set aside - Petitioner is permitted to respond to Form No. SVLDRS-2 that it has received and file Form No. SVLDRS-2A afresh - petition disposed off.
|