Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2022 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (1) TMI 866 - HC - Service TaxSeeking to re-consider the petitioner’s request for benefit under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - scheme was issued on 21/06/2020 demanding the entire amount of liability on the premise that the petitioner had not made any application under the Scheme - HELD THAT:- Perusal of the form submitted by the petitioner indicates that the respondent No.2 found that there was no specific quantification done as a result of which the petitioner has been denied benefit of the said Scheme. The petitioner had moved his application with the respondent No.2 but after making enquiries with the respondent No.3 which reported not receiving any application from the petitioner, his case has not been considered for benefit under the said Scheme. It is undisputed that such application under the Scheme was made to the respondent No.2 on 31/12/2019 within time. In that view of the matter the consideration of the petitioner’s claim for relief under SVLDR Scheme 2019 ought to be undertaken by respondent Nos.2 and 3. The respondent Nos.2 and 3 are directed to reconsider the form submitted by the petitioner under the SVLDR Scheme 2019 dated 31/12/2019 in the light of Circular dated 27/08/2019 - application allowed.
|