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2024 (4) TMI 74 - HC - Service TaxPrinciples of natural justice - Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019 - dispute regarding the amount payable under the Scheme - department alleged that there was a difference of services shown in the Income Tax Returns vis-a-vis the value shown in the service tax returns for the period under dispute - requirement to grant personal hearing to the declarant - HELD THAT - As per the provisions of the Section 127 of the Sabka Vishwas Scheme and Rule 6 of the Sabka Vishwas Rules the Designated Committee was required to issue Form SVLDRS 2 indicating the amount which according to the Designated Committee was payable by the Petitioner and giving an opportunity of personal hearing to the Petitioner. If such a Form SVLDRS 2 had been issued by the Designated Committee then the Petitioner would have got an opportunity of personal hearing and of making written submissions by filing Form SVLDRS-2A. However in the present case without issuing Form SVLDRS 2 the Designated Committee has straight away issued Form SVLDRS 3 thereby depriving the Petitioner of an opportunity of a personal hearing. This action of the Designated Committee of straight away issuing Form SVLDRS 3 without issuing Form SVLDRS 2 is not only in violation of Section 127 of the Sabka Vishwas Scheme and Rule 6 of the Sabka Vishwas Rules but is also in total violation of the principles of natural justice. Form SVLDRS 3 is required to be quashed and the matter is required to be remanded back to the Designated Committee for taking a fresh decision in the matter after giving an opportunity of hearing to the Petitioner - Form SVLDRS 3 dated 2nd December 2020 is hereby quashed and set aside. Petition allowed by way of remand.
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