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2020 (12) TMI 638 - HC - Service TaxSabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - adjustment of amount deposited by the petitioner - time limitation - HELD THAT:- The grievance of the petitioner in the present writ petition is with respect to the amount determined by the designated authority under the aforesaid SVLDR Scheme. The petitioner represented before the designated authority in the matter of amount determined under the SVLDR Scheme and the designated authority has communicated the petitioner vide letter dated 08.09.2020 that the request for adjustment of ₹ 15,69,098/- in SVLDR Scheme was not considered since this amount was not entered in ST-3 Returns. That apart, the last date of payment under SVLDR Scheme was 30.06.2020 which has expired. The letter/order dated 08.09.2020 has not even been challenged by the petitioner in the present writ petition - That apart, adjustment of the amount deposited prior to the issuance of the demand-cum-show cause notice may be adjustable against the demand confirmed by the order in original but it cannot be adjusted for the purposes of determination of amount under the SVLDR Scheme. This writ petition dismissed making open to the petitioner to approach the concerned authority for adjustment of the alleged deposited amount, if any, towards the demand confirmed by the order in original dated 28.03.2017 and if the petitioner so approaches, the authority concerned shall examine the matter and take appropriate action in accordance with law.
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