TMI Blog2020 (7) TMI 450X X X X Extracts X X X X X X X X Extracts X X X X ..... original Ext.P1, is ₹ 5,88,76,999/- whereas in the scheme the petitioner had claimed the liability of ₹ 4,60,68,715/-. Thus it was less than the amount as estimated by the designated committee. It is also a matter of record that though the petitioner could have availed the scheme, the rectification petition, against Ext.P1, pending consideration could not have arrived at a figure other than reflected in Ext.P1 - Revenue clearly complied with the provisions of Section 127, as there was no such occasion to afford opportunity of hearing being a farcical exercise. The 1st respondent is directed to dispose of the rectification application Ext.P2, as expeditiously as possible, in accordance with law, by affording an opportunity of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would be axiomatic to state that against the order Ext.P1, petitioner preferred a rectification petition dated 12.11.2018, Ext.P2. In third quarter of 2019, the Ministry of Finance implemented an amnesty scheme namely 'the Sabka Vishwas Legacy Dispute Resolution Scheme, 2019' and the petitioner opted for the same by submitting a Form No.1 on 15.1.2020 as provided 60 % of reduction in payment of tax as well as removal of applicable penalties and interest under the scheme. 3. Learned counsel appearing on behalf of the petitioner submits that in the application Ext.P3, petitioner relied upon Section 127 (2) (3) of the Finance Act, 2019 where the amount estimated to be payable by the declarant, as estimated by the designated com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, in such circumstances, Ext.P4 demand less than what the declared in Ext.P1 order ought not to have been raised. 4. Mr. Sreelal Warrier, learned counsel for the revenue/Service Tax submits that the petitioner has no grievance much less any cause of action to be raised in the writ petition; rightly so that the personal hearing was rejected strictly in terms of Section 127(Supra). It was not a case of amount excess as referred to in the aforementioned Section requiring the committee to initiate the action for the scheme 2019 and urged this Court for dismissal of the writ petition. 5. Having heard the learned counsel for the parties and appraised the paper book much less the provisions of the Act as extracted in the writ petition, I am ..... X X X X Extracts X X X X X X X X Extracts X X X X
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