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2022 (7) TMI 523 - HC - Service TaxBenefits of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - Seeking declaration filed by the petitioner as per law and following the principles of natural justice - power of Designated Committee Constituted under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 to adjudicate upon the admissibility of declaration beyond Section 122 and Section 125 of the Finance Act - seeking declaration of interest for delayed payment of Service Tax merits waiver, under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, even if entire Service Tax was paid prior to 30th June, 2019. HELD THAT:- Mr Gupta is right, to the extent that there is nothing stated in the e-mail dated 05.03.2020, as to whether or not the impact of the circulars dated 25.09.2019 and 29.10.2019 was taken into account, before respondent no.3/Designated Committee concluded that the declaration made by the petitioner deserved to be rejected - the matter needs a fresh examination by respondent no.3/Designated Committee. Respondent no.3/Designated Committee is, thus, directed to reexamine the matter. Respondent no.3/Designated Committee will afford an opportunity of hearing to the petitioner before reaching a conclusion in the matter, one way or the other - petition disposed off.
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