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2021 (7) TMI 260 - HC - Service TaxSabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - while granting second personal hearing, typographical / clerical error crept in SVLDRS-2B - principles of natural justice - HELD THAT:- The petitioners’ claim of having deposited a sum of ₹ 50,00,000/- towards service tax liability pursuant to show-cause notice is not denied; and it is required to be ascertained as to whether the payment claimed by the petitioners is towards said liability and as such, hearing was necessary, a room for which is given in the scheme, particularly under section 127. According to the petitioners, they had applied for adjournment in Form SVLDRS-2A and in response even Form SVLDRS-2B had been assigned for such purpose. The revenue as well, as a matter of fact, has referred to that Form SVLDRS-2B had been issued, albeit, there has been typographical / clerical error in the same. It is not denied that on 03/03/2020, the petitioners had requested for hearing on 05/03/2020 and in response thereto, found Form SVLDRS-2B had been issued with error showing hearing to be held on 09/03/2021 but on 07/03/2020 itself impugned order Form SVLDRS-3 has been passed. It is a peculiar case wherein personal hearing under the scheme could not take place for the errors which are not attributable to the petitioners, resulting in an order running adverse to petitioners’ interest where they have claimed that more than 90% chunk of the amount payable had already been deposited. Thus, this is a case wherein it would not be improper to intervene in the matter and set aside the impugned Form SVLDRS-3. The matter restored before the Designated Committee for, hearing the petitioners and verification of records and issue a revised Form SVLDRS-3, on verification of factual position of payment of ₹ 50,00,000/- towards liability under the show-cause notice - petition allowed by way of remand.
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