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2022 (8) TMI 106 - HC - Service TaxSabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) - Petitioner has not been given credit which it had already paid even before the show cause notice was issued - Extended period of limitation - demand of Interest and penalty - HELD THAT:- For a person to know what is the reason why the designated committee does not agree with the declarant, the person has to approach the Court of law by filing a Writ Petition and wait for a reply to be filed by an officer who was never a part of the designated committee. It shocks the conscience of this Court to permit continuance of such a practice. It is a most unreasonable and unfair practice. Every declarant is entitled to know the reason why his submissions have been rejected. Therefore, it is directed that the Central Government that, in every case where Form No. SVLDRS-3 is received, a copy of the designated committee’s report/opinion, i.e., detailed reason for arriving at the conclusion that it has arrived at shall be simultaneously provided on the website and if that is technically not feasible, within 48 hours a copy of the same shall either be sent by email or by courier to the declarant. There is a clear finding by the adjudicating authority that there was nothing in the challans to establish that the payment of Rs.36,72,679/- has been made against amount of demand made under the instant show cause notice and no ST-3 return containing remark about such payments or any correspondence informing the department about the said payment has been made against the demand made under the instant show cause notice and hence the amount paid could not be considered for appropriation against the demand of Rs.1,12,54,357/-. By not filing an Appeal, Petitioner has accepted this finding and therefore that has attained finality. Petition dismissed.
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