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2022 (11) TMI 343 - HC - Service TaxRecovery of service tax - failure to pay the discounted amount of service tax by the last date - Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - HELD THAT: This Court is not inclined to interfere in the present petition and deems it appropriate to dismiss this petition for the reasons infra:- The decision of Coordinate Bench of this Court rendered at Indore in the case of M/s. Balaji Services [2021 (10) TMI 435 - MADHYA PRADESH HIGH COURT] does not assist the petitioner since in the said scheme the question of extending the last date for submission of rebated amount of service tax was not raised or decided. The question before the Court was as to whether the rejection of application Form SVLDRS-1 can be made without affording opportunity of being heard to the assessee despite the scheme providing for such an opportunity. It is not disputed by the petitioner that all attempts made till 30.06.2020 to deposit the rebated amount of service tax had failed. The contention that the rebated amount was paid on the first/second July, 2020 is of no avail to the petitioner since it was after the last date statutorily mandated for deposit of rebated amount of service tax. More so, there is nothing on record to show that the last date was extended beyond 30.06.2020. Petition dismissed.
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