2023 (2) TMI 184 - HC - Service Tax

Rejection of petitioner’s applications under Sabka Vishwas (Legacy Dispute Resolution) Scheme (SVLDRS) 2019 - appeal dismissed due to non-compliance of making pre-deposit - no hearing notice was given to the petitioner - gross violation of the principles of natural justice - HELD THAT:- On the date of filing of the applications under the aforesaid Scheme on 15th January, 2020 when the aforesaid scheme was valid by virtue of notification issued by the Central Government it can be easily said that the applications under the aforesaid Scheme were filed within time and before the expiry of the aforesaid scheme - the show cause cum demand notices in question issued by the adjudicating authority were received by the petitioner before the 30th June, 2019, as per Section 123(b) of the aforesaid scheme and the ‘duty’ was due and payable by the petitioner and the tax dues were relatable to show cause cum demand notices which were pending adjudication on 30th June, 2019 as per Section 124(1)(a) of the Scheme.

Petitioner could not be called not eligible or excluded to make declaration under the said scheme in view of Section 125(1)(c) of the aforesaid scheme since no final hearing had been taken place on or before the 30th June, 2019, after setting aside of the order-in-original and remanding the matter back by the CESTAT to adjudicating authority concerned for de novo adjudication on the show cause cum demand notices in question which is an admitted factual position and even till date no final order has been passed on the said show cause cum demand notices in question.

Petition is disposed of by setting aside the impugned orders dated 12th February, 2020 rejecting the applications of the petitioner filed under SVLDRS- 2019 and the respondents authority concerned are directed to grant appropriate relief to the petitioner under the aforesaid Scheme by reconsidering the aforesaid applications in the light of the observations made in this judgment, after giving opportunity of hearing to the petitioner or its authorised representative.