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2022 (12) TMI 236 - HC - Service TaxViolation of principles of natural justice - petitioner was ready to pay the amount under SVLDR Scheme - respondent No.3 have proceeded to issue the impugned Communication rejecting the claim of the petitioner for the benefit under the SVLDR Scheme - non-speaking order - HELD THAT:- A perusal of the impugned Communication at Annexure – A will clearly indicate that the same is violative of principles of natural justice, in as much as no reason or sufficient opportunity was granted to the petitioner before issuing the said Communication. The impugned Communication is also unreasoned, non-speaking, laconic and cryptic order without any application of mind and consequently, on this ground alone, the impugned Communication deserves to be quashed. So also, a perusal of the impugned Communication will indicate that the same is contrary to the Circular dated 12.12.2019, issued regarding applicability and maintainability of the aforesaid SVLDR scheme. The impugned Communication at Annexure – A deserves to be quashed and necessary directions are to be issued to the respondents to grant the benefit of SVLDR Scheme in favour of the petitioner - Petition allowed.
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