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2022 (7) TMI 1119 - HC - Service TaxRejection of declaration filed by petitioner under the Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019 - rejection has been made by passing a very cryptic order without spelling out the reason - opportunity of hearing also not provided - violation of principles of natural justice - HELD THAT:- Reliance placed in the MAGNUM MANAGEMENT AND SERVICES P. LTD. VERSUS UNION OF INDIA & ORS. [2021 (3) TMI 136 - BOMBAY HIGH COURT], where it was held that the petitioner ought to have been given a personal hearing before his declaration was rejected. The order is set aside with a direction to respondents to reconsider petitioner’s declaration and pass order as it deemed fit but after offering an opportunity of a personal hearing to petitioner. The notice for personal hearing shall be given atleast 7 days in advance. The order shall be a reasoned order, if respondents are not willing to accept petitioner’s explanation. Petition disposed off.
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