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2023 (2) TMI 14 - HC - Service TaxBenefit under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 denied - denial on the ground that investigation is pending against the Petitioner - HELD THAT:- The Division Bench of this Court, in the case of M/S. NEW INDIA CIVIL ERECTORS PRIVATE LIMITED VERSUS UNION OF INDIA AND OTHERS [2021 (3) TMI 545 - BOMBAY HIGH COURT], has dealt with this stand of the Respondents that for the category of voluntary disclosure under Section 125 of the Finance Act, there is no mention to the date of 30 June 2019, and have held that, by adopting liberal interpretation, it will have to be held that the pendency of the investigation/enquiry on 30 June 2019 referred to Section 125 of the Act of 2019 is also relevant for the voluntary disclosure category under Section 125 (1)(f)(i) of the Act of 2019. The impugned rejections of the declarations filed by the Petitioner on 15 January 2020 under the Scheme of 2019 are quashed and set aside. The Respondents will process the declarations filed by the Petitioner for the years 2015-16, 2016-17 and 2017-18 as per law and pass necessary orders within a period of eight weeks from the date order is uploaded. Petition allowed.
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