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2023 (9) TMI 659 - HC - Service TaxRejection of SVLDRS-1 - audit department had not qualified the amount due from the petitioner before 30.06.2019 - impugned communication gives no reason as to why the aforesaid application/declaration filed by the petitioner under the provisions of the aforesaid scheme on the aforesaid date has been rejected - principles of natural justice - HELD THAT - A perusal of the declaration/application petitioner in Form SVLDRS-1 dated 07.11.2019 under the provisions of Sabka Visvas (Legacy Dispute Resolution) Scheme 2019 indicates that the petitioner has made a reference was made to the audit communication dated 31.05.2019 - It is evident that there was a quantification by the audit Department on 31.05.2019 based on which the petitioner has filed Rs. 62, 03, 346/- Form SVLDRS-1 dated 07.11.2019 under the category Investigation Enquiry or Audit Subcategory Audit. It cannot therefore be construed that there was no determination of tax liability of the petitioner on or before 30.06.2019. The benefit of the Scheme ought to have been extended to the petitioner. The delay in communicating the amount due for the petitioner cannot be a reason for denying the benefit cannot be a reason for denying the benefit of the above Scheme especially when the petitioner was declared higher amount than the amount quantified on 29.06.2020 by the Audit Department. This Writ Petition stands allowed.
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