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2021 (3) TMI 841 - HC - Service TaxSabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - scope of services - HELD THAT:- It is not in dispute that the petitioner has not responded to the show cause notices and hence, there has been some lapse on their side. Taking note of the submission made by the learned counsel for the petitioner and also that initially they had intended to avail the benefit under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 and however, due to circumstances including Pandemic, they were not able to fulfill the requirements under the said scheme, the impugned order deserves to be looked into in an appropriate manner insofar as the order has been passed without participation of the petitioner. Even if the petitioner were to prefer an appeal, the authority which has passed the order will have no benefit of the contentions on its merits as sought to be made out in the present writ petition. It would be an appropriate case to afford an opportunity for the petitioner to put forth his case on merits so that a reasoned order is passed by the Assessing Authority. Taking note of the nature of contentions taken including in specific, as regards to the business transaction in Annexure-B not being 'service', which is a jurisdictional objection, the matter requires consideration - Petitioner is directed to appear before the respondent on 08.03.2021. Petitioner to co-operate for early disposal of the proceedings and shall not seek for unnecessary adjournments. Looking into the nature of discretion exercised in favour of the petitioner, it would be appropriate that the authority dispose off the proceedings after appearance of the petitioner within a period not later than 30 days - Petition allowed by way of remand.
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