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2024 (10) TMI 1133 - HC - Service TaxRejection of declaration in Form SVLDRS-1 filed by the petitioner under the Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019 (SVLDRS) - rejection on the ground that the petitioner was not eligible to avail the Scheme as there is no quantification of Rs. 20, 72, 31, 044/- stated by the petitioner in the Form for proposed such levy in the show cause notice - HELD THAT - It is not in dispute that the show cause notice was pending adjudication when the scheme was introduced as on 30.06.2019 which was cut-off date as per the SVLDRS. The show cause notice was for the levy of penalty amounting to Rs. 20, 72, 31, 044/- as stated in Para-12 of the show cause notice dated 25.02.2019. The scheme is applicable to any show cause notice for penalty/late fee irrespective of whether it is under adjudication or appeal. The case of the petitioner therefore would squarely fall in the eligible cases and merely because the petitioner has shown the amount of proposed penalty mentioned in the show cause notice would not make the declaration made by the petitioner as eligible under the Scheme. The impugned order dated 18.03.2020 passed by respondent No. 2 is hereby quashed and set aside. The matter is remanded back to the respondent authorities to adjudicate the Form SVLDRS-1 in accordance with law as it is not in dispute that the show cause notice for penalty was pending adjudication as on 30.06.2019. Petition allowed by way of remand.
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