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TMI Blog2020 (12) TMI 1126X X X X Extracts X X X X X X X X Extracts X X X X ..... rough Blue Jeans video conferencing App. 1) In Writ Petition No. 16315 of 2020, the Petitioner is an individual. The Petitioner in W.P. No. 16539 of 2020 is a Partnership Firm. Since the issues raised in both the Petitions are identical, the Writ Petitions are being disposed of by this Common Order. For the convenience of the Court, the facts in W.P. No. 16315 of 2020 are being taken for the purpose of disposal of these Writ Petitions. 2) The Petitioner, who is running a bus service claims that he received a notice, dated 20.03.2019, calling upon him to pay service tax of Rs. 7,83,856/- along with interest and penalty. The Petitioner is said to have addressed a letter, dated 01.05.2019, to the 5th Respondent claiming that he was not due o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner is said to have been rejected. 5) Sri Harish Kumar Rasineni, learned Counsel for the Petitioner submits that, in the absence of any reasons in the impugned order, it would suffer from violation of principles of natural justice, as the Petitioner was totally unaware of the reasons for the rejection. He further submits that the letter, dated 20.03.2019, was a genuine letter, which was received by the Petitioner and was the cause for moving the application under the Scheme. 6) Sri. M.V.J.K. Kumar, learned Standing Counsel for the Respondents submits that, apart from the aforesaid two reasons given in the counter, the Petitioner was not eligible in the first instance, to have applied under the Scheme, in as much as the Petitioner was nei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 20-06-2019 wherein you are directed to pay the Service Tax of Rs. 12,12,233/- along with penalty and applicable interest." 9) This would clearly show that the service tax liability of the Petitioner has been quantified before 30.06.2019 and it is the stand of the Department that such quantification was also served on the Petitioner. 10) In these circumstances, it is clear that the Petitioner falls within the category of persons who is entitled to approach the authorities under the Scheme. Consequently, the order of rejection would have to be set-aside and the Respondents shall consider and pass orders on the application of the Petitioner, in accordance with the terms of the Scheme, within a period of six weeks from the date of rec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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