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2022 (9) TMI 945 - Service Tax
Non-issuance of Discharge certificate in Form SVLDRS-4, despite required payments made - HELD THAT:- The material on record clearly establishes that the petitioner had already paid a sum of Rs.1,49,27,961/- to the respondents, who had accepted the entitlement of the petitioner under SVLDR Scheme - the respondents have accepted and acquiesced to the fact that the petitioner was entitled to the benefit of the SVLDR Scheme and the petitioner having paid the aforesaid sum of Rs.1,49,27,961/- on 31.12.2019 within a period of 30 days from 02.12.2019 on which date Form SVLDRS-3 was issued, respondent No.2 clearly fell in error in issuing show-cause notice without considering or appreciating that the payment referred to without considering or appreciating or taking into account the said undisputed payment made by the petitioner.
The impugned show-cause notice is clearly contrary to the undisputed to the facts and circumstances and consequently, upon petitioner making payment of the aforesaid amount on 31.12.2019 within the stipulated period of 30 days within 03.12.2019, the petitioner is clearly entitled to the benefit of the SVLDR Scheme and consequently, petitioner is entitled for issuance of Form SVLDRS-4 in his favour.
The impugned notice deserves to be quashed and necessary directions are to be issued to the respondents in this regard - Petition allowed.