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2024 (4) TMI 303 - BOMBAY HIGH COURTSabka Vishwas Scheme (Legacy Dispute Resolution) Scheme 2019 - Discharge Certificate in form SVLDRS-4 was issued to the Petitioner - jurisdiction to issue the said SCN seeking payment of further duty - HELD THAT:- As per the provisions of Section 129 of the Sabka Vishwas Scheme, the Discharge Certificate issued to the Petitioner in Form SVLDRS-4 was conclusive in respect of the matter and time period contained therein i.e. from April, 2017 to June, 2017. Once the said Discharge Certificate in Form SVLDRS-4 was issued, the Petitioner was not liable to pay any further dues, interest or penalty with respect to the said period. Further, an assessment in respect of the matter and time period covered by the said Discharge Certificate could not be re-opened in any other proceedings under the Indirect Tax Enactment. In these circumstances, once the said Discharge Certificate in form SVLDRS-4 was issued to the Petitioner, Respondent No. 3 had no power or jurisdiction to issue the said Show Cause Notice dated 25th September, 2020, seeking payment of further duty or to pass the said Order-in-Original dated 30th November, 2021. The said Show Cause Notice has been issued, and the said Order has been passed, totally without jurisdiction. The said Show Cause Notice dated 25th September, 2020 and the said Order-in-Original dated 30th November, 2021 have been issued and passed totally contrary to the provisions of the Sabka Vishwas Scheme and totally without jurisdiction. For these reasons, they are required to be quashed and set aside. Petition allowed.
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