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2020 (10) TMI 1267 - HC - Service TaxSabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - rejection of the scheme on the ground that the petitioner was not eligible to apply under the scheme - Section 125(1)(e) of the Finance(No.2) Act, 2019 - HELD THAT:- There are two provisions, namely, Section 128 of the Finance (No.2) Act, 2019 and Rule 6(6) of the Scheme Rules that enable the designated committee to modify its order after issuance of statement under Section 127 of the Act. The designated authority can revisit the issue after issuance of Form SVLDRS-3 only in the circumstances set out in Section 128 r/w.Rule 6(6). If during the verification process contemplated by Rule 6, if the designated committee finds that the applicant is not eligible to make a declaration under Section 125 of the Act, the declaration ought to be returned or rejected at that stage itself. Having moved to the next stage, the designated committee cannot retrace its steps. The designated committee is a creature of statute. It came into existence by virtue of the provisions of Chapter V of the Finance (No.2) Act, 2019. If the impugned order is sustained, it would mean that the designated committee has been conferred with absolute power of review, when what has been conferred is only limited power of review, namely, the power to correct the arithmetical or clerical error. It cannot revisit the issue on merits, having once made the determination under Section 127(4) of the Finance (No.2) Act, 2019 r/w. Rule 6 of the Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019. Thus, the designated committee did not have the jurisdiction to issue the impugned order - first respondent is directed to issue Discharge Certificate as sought for within a period of thirty days from the date of receipt of a copy of this order - petition allowed.
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