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2023 (2) TMI 13 - HC - Service TaxRejection of declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - HELD THAT:- The present case falls in the category where the Designated Committee has accepted the amount declared by the declarant. The fact that form SVLDRS-3 is not issued to the Petitioner is an admitted position. This fact is admitted in the reply affidavit filed on behalf of Respondent Nos. 3 to 6 by the Assistant Commissioner of CGST & Central Excise, Division VI, Thane Commissionerate. Further, the Petitioner was eligible for availing the benefit of the Scheme is also accepted, and it is further stated in the reply affidavit that if the Petitioner is allowed to deposit the eligible amount it should be with interest at the rate of Rs. 9% per annum, which stand is reiterated before us by the learned Counsel for the Respondents. Therefore, the issuance of form SVLDRS-3 was necessary, and it was not issued to the Petitioner due to the error on the part of the Respondents is an accepted position. The Petitioner therefore is entitled to a direction to the Respondent to accept the eligible amount. Whether the Petitioner should deposit the amount with interest at the rate of Rs. 9% per annum? - HELD THAT:- In the case at hand, admittedly, to date, the Respondents have not issued an electronic form SVLDRS-3 as required. Therefore, the obligation of the Petitioner under section 127 (5) of the Act of 2019 to pay the amount within 30 days had not arisen at all. In the case of M/S LG CHAUDHARY VERSUS UNION OF INDIA [2022 (10) TMI 631 - GUJARAT HIGH COURT] before the High Court of Gujarat, form SVLDRS-3 was issued to the Petitioner therein, but the Petitioner did not make payment as there was an error on the part of the Bank and the payment was returned. The facts in this case are entirely different. Admittedly, there is no fault on the part of the Petitioner. The Petitioner is therefore entitled to the relief prayed for as to the benefit of the Scheme. Petition allowed.
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