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2022 (10) TMI 883 - HC - Service TaxRejection of form under Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019 - duty demanded, as mentioned in the Show Cause Notice, was incorrectly mentioned by petitioner while filing up the Form - HELD THAT:- As held by this court in Thought Blurb [2020 (10) TMI 1135 - BOMBAY HIGH COURT], the scheme has the twin objectives of liquidation of past disputes pertaining to central excise and service tax on the one hand and disclosure of unpaid taxes on the other hand. The primary focus being to is to unload the baggage of pending litigation in respect of service tax and central excise from pre-GST regime so that the businesses can move on. If this broad picture is kept in mind while considering not only the application under the SVLDRS scheme seeking amnesty, in the fact situation of this case, such a broad picture has to be kept in mind. Mr. Agashe prays that a direction be given to Respondent no.3 not to impose any penalty. This is something which Respondent no.3 will have to consider on the facts and circumstances of the case. The respondent no.3 are requested to keep in mind that petitioner had filed an application under the SVLDRS which came to be rejected not because petitioner was not eligible but due to certain incorrect entries being made. Petition disposed off.
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