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2024 (4) TMI 74 - BOMBAY HIGH COURTPrinciples 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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