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2022 (12) TMI 912 - HC - Service TaxViolation of principles of natural justice - Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - seeking to consider the Declaration filed by the Petitioner in Form SVLDRS-1 - It is the grievance of the petitioner that despite the facts and circumstances, respondent No.4 proceeded to issue the impugned communication dated 11.03.2020 rejecting the application filed by the petitioner, who is before this Court by way of the present petition - HELD THAT:- A perusal of the impugned order / communication at Annexure-A dated 11.03.2020 will clearly indicate that the same is a non-speaking, cryptic, laconic and unreasoned order which has been passed without any application of mind and without considering the detailed submissions of the petitioner nor the relevant provisions of the SVLDR Scheme or the Circulars and judgments relied upon by the petitioner and consequently, the impugned order / communication being violative of principles of natural justice, the same deserves to be set aside and the matter be remitted back to the concerned respondent for reconsideration afresh in accordance with law. The matter is remitted back to the concerned respondents for reconsideration afresh of the claim of the petitioner bearing in mind the observations made in this order as well as the material on record including the Circulars dated 29.10.2019 and 06.10.2022 - Petition allowed by way of remand.
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