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2022 (9) TMI 745 - Service Tax
Rejection of petitioner’s application under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - rejection on the ground that petitioner was ineligible - excluded person under Section 125 (1)(f) of the Finance Act, 2019 - HELD THAT:- This letter cannot be considered commencement of investigation or enquiry. The letter has to be read to mean only because petitioner has obtained service tax registration for providing taxable services, the department in that regard want to verify the documents.
In any event, even for a moment, it is held that this letter amounts to commencement of investigation or enquiry as submitted by Mr. Adik, still this letter having been issued only on 26th August 2019 though dated 20th August 2019, petitioner would be said to be subjected to enquiry or investigation only after 30th June 2019 and as held by this court in New India Civil Erectors Private Limited vs. Union of India and Others [2021 (3) TMI 545 - BOMBAY HIGH COURT], it would not be a ground for declaring application filed by petitioner under the SVLDRS as ineligible.
The impugned order dated 21st June 2022 is set aside - it is declared that petitioner will be eligible to file declaration under the scheme - petition disposed off.