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2023 (2) TMI 12 - HC - Service TaxSeeking direction to the Respondents to allow the Petitioner to pay the amount under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 and to issue discharge certificate - HELD THAT:- On the aspect of delay in filing the writ petition, the learned Counsel for the Petitioner submitted that the Petitioner attempted various occasions to pay the amount and it took some time to collect that documents from the Bank. Also on this aspect, since the Petitioner has relied upon the decision in the case of M/S LG CHAUDHARY VERSUS UNION OF INDIA [2022 (10) TMI 631 - GUJARAT HIGH COURT] on the ground that the facts are identical, it has to be noted that in the case of L.G. Chaudhary, the interest amount as stipulated at the rate of Rs. 9% per annum was directed to be paid Considering the facts and circumstances of the present case, it is opined that the interest at the rate of Rs. 6% per annum would be appropriate. The Respondents are directed to permit the Petitioner to pay the amount of Rs. 7,69,317/- under the Scheme of 2019 along with interest at the rate of Rs.6% per annum from 30 June 2020 till the date of payment - petition allowed.
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