TMI Blog2020 (8) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... is Court is of the view that the respondents should have given an opportunity of hearing to the petitioner before rejecting the declaration dated 29th December, 2019 under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The impugned order dated 26th February, 2020 is set aside and the designated committee is directed to decide the petitioner s application after giving an opportunity of hearing to the petitioner - list the matter before the designated committee on 13th August, 2020 at 11.00 A.M. - W.P. (C) 4763/2020 - - - Dated:- 5-8-2020 - HON'BLE MR. JUSTICE MANMOHAN AND HON'BLE MR. JUSTICE SANJEEV NARULA Petitioner Through: Mr. Nikhil Gupta with Mr. Shivanshish Karnani and Mr. Diyanshu Agrawal, Advocates. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Board of Indirect Taxes and Customs Circular dated 27th August, 2019 provides for relief under the Scheme for cases under investigation and audit where the duty involved had been admitted by the assessee/declarant in a statement on or before 30th June, 2019. The relevant portion of the paras 4(a) and 10 (g) of the Circular dated 27th August, 2019 read as under:- 4. The relief extended under this scheme is summed up, as follows: (a) For all the cases pending in adjudication or appeal (at any forum), the relief is to the extent of 70% of the duty involved if it is ₹ 50 lakhs or less and 50% if it is more than ₹ 50 lakhs. The Same relief is available for cases under investigation and audit where the duty involved ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otice. 8. Mr.Harpreet Singh accepts notice on behalf of the respondents. He states that the amount quantified by the petitioner in the statement had not been accepted by the Department and the investigation on the said date was still pending. 9. In the opinion of this Court, a liberal interpretation has to be given to the Scheme as its intent is to unload the baggage relating to legacy disputes under the Central Excise and Service Tax and to allow the businesses to make a fresh beginning. 10. Since it is the petitioner s case that she had admitted her liability to pay service tax on 18th May, 2018 itself, this Court is of the view that the respondents should have given an opportunity of hearing to the petitioner before rejecting th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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