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2020 (10) TMI 1034

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..... ] - Mr. Keyal also submits that by this order this Hon ble Court has remanded the matter back to the authorities concerned. The impugned order is set aside - the matter is remanded back to the authorities to reconsider the application/declaration furnished by the petitioner and passed appropriate orders thereon in terms of the scheme and the rules framed there under. If the authorities require a fresh declaration then they shall permit the petitioner to file such declaration afresh. - WP(C) 1284/2020 - - - Dated:- 12-10-2020 - HONOURABLE MR. JUSTICE SOUMITRA SAIKIA Advocate for the Petitioner : Mr. S Chetia Advocate for the Respondent : Asstt. S.G.I. ORDER 1. Heard Mr. S. Chetia, learned counsel for the petiti .....

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..... an appeal before the Customs, Excise Service Tax Appellate Tribunal, East Zonal Bench at Kolkata which was registered as Appeal No. ST/70763/2013- DB. A Division Bench of the Hon ble Customs, Excise Service Tax Appellate Tribunal, Kolkata vide an Order dated 27.11.2014 has been pleased to pass a stay order on recovery of the penalty amount as imposed by the learned Commissioner, Service Tax, Guwahati vide his Order dated 14.03.2013. Since then the matter is pending before the Hon ble Customs, Excise Service Tax Appellate Tribunal, Kolkata till date. 4. In the meantime, Government introduced a new amnesty Scheme in the name of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. By the said scheme matters pending before various .....

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..... eme is rupees zero or nil, the petitioner was anticipating the Discharge Certificate in Form SVLDRS 4. However utter shock to the petitioner, the petitioner found that his application under Form SVLDRS 1 was rejected by the Designated Committee on the ground that amount of penalty imposed had not been shown in Form SVLDRS 1, thus making it an incorrect declaration. The said rejection order was uploaded in the website of the respondent No. 2 which is traceable and accessible by the petitioner against his login ID and password. 7. The petitioner questioned the rejection of his application form to be violative of the Rules framed for implementing the schemes. Accordingly the present writ petition has been filed seeking a direction for set .....

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