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2023 (1) TMI 1186 - HC - Service TaxRejection of Petitioner’s application for the benefit of the Sabka Vishwas (Legacy Disputes Resolution) Scheme, 2019 - absence or inadequacy of reasons as to why the Petitioner’s application for the benefit of the Sabka Vishwas (Legacy Disputes Resolution) Scheme, 2019 was rejected - violation of principles of natural justice - HELD THAT:- In the cases at hand, either there are no remarks or cryptic unclear remarks. The Respondents have filed exhaustive replies seeking to place on record the reasons. Therefore, it is for the first time in this Court an adjudication will have to take place on the basis of replies filed. Such position cannot be countenanced. The Respondents cannot be permitted to abdicate their duty to fill up the Remarks column in SVLDRS-3 in a meaningful manner. The failure to do so is adding to the already crowded docket of this Court. The matters are remanded to emphasis upon and inculcate administrative discipline on the offices of the Respondents to provide reasons as required by the Statue, by setting aside the impugned orders/ communications and directing remedial action. Petition disposed off.
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