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2020 (12) TMI 418 - HC - Service TaxSabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) - failure to make payment by 30th June 2020 - Section 127 (5) of the Finance Act 2019 read with section 7(iv) of the Taxation and Other Laws ordinance, 2020 - HELD THAT:- This Court finds that the error is at the end of the petitioner’s agent i.e. petitioner’s bank. No fault can be attributed to the respondent no. 3/Designated Committee. Accordingly, the decision taken by the Designated Committee is in accordance with Section 127 (5) of the Finance Act 2019 read with section 7(iv) of the Taxation and Other Laws ordinance, 2020 - If the petitioner has any grievances with its bank, it shall be at liberty to proceed against the same in accordance with law. This Court clarifies that it has not expressed any opinion with regard to the said controversy. The rights and contentions of all the parties are left open.
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