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2021 (4) TMI 519 - HC - Service TaxViolation of principles of natural justice - Service of SCN - It is the case of the petitioner that communications are required to be made either on ‘email id’ or via ‘SMS’ on registered mobile/phone - Recovery of service tax - Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - HELD THAT:- Decisions in CAPGEMINI TECHNOLOGY SERVICES INDIA LIMITED VERSUS THE UNION OF INDIA, THE CHIEF COMMISSIONER, CENTRAL GST & CUSTOMS, MUMBAI ZONE, THE COMMISSIONER, CGST & CENTRAL TAX, THE JOINT COMMISSIONER, CGST & CENTRAL EXCISE, MUMBAI EAST, [2020 (10) TMI 3 - BOMBAY HIGH COURT] put emphasis on object underlying framing of scheme. The division bench deciding the matters has emphasised that the scheme has been formulated with a view to put an end to past disputes pertaining, inter alia, Central Excise and Service Tax etc., and to have disclosure of unpaid tax and realisation of locked up revenue. The scheme has been brought in to have amicable resolution of disputes securing interest of revenue and start the new GST regime and to give benefit to eligible persons participating in the scheme of waiver of interest, fine, penalty, immunity from prosecution. It has been observed that non compliance of principles of natural justice would impeach the decision making process rendering the decision invalid in law. In case of CHAQUE JOUR HR SERVICES PVT. LTD. VERSUS UNION OF INDIA & ORS. [2020 (3) TMI 659 - DELHI HIGH COURT], Delhi High Court, while application under SVLDRS had been rejected by the authority on the premise that the disputed amount was not quantified and communicated prior to 30.6.2019 finding that the impugned order has been passed without hearing petitioner had set aside the impugned order and the matter was remanded to competent authority to hear the petitioner before passing order. It is deemed appropriate that petitioner may have an opportunity of hearing. It is considered appropriate to set aside the impugned statement SVLDRS-3 dated 19th February, 2020 - petition disposed off.
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