TMI Blog2021 (4) TMI 1105X X X X Extracts X X X X X X X X Extracts X X X X ..... xplanation offered by the Petitioner that it was unable to upload the documents in form SVLDRS-2A on 20th March, 2020 unless the answer to the question whether it wanted a personal hearing was answered in the negative. This appears to have been done involuntarily and in any event does not appear to be a good reason for the Opposite Parties to deny processing of the Petitioner s declaration in Form SVLDRS-1 - a direction is issued to the Opposite Party No.3, Designated Committee, Bhubaneswar which in fact sent SVLDRS-2 to the Petitioner and on whose portal the Petitioner had uploaded its documents in SVLDRS-2A to now issue Form SVLDRS-3 to the Petitioner not later than 3rd May, 2021. Subject to the Petitioner thereafter paying the tax due as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Petitioner by filing an appeal before the Commissioner (Appeals), Bhubaneswar which is stated to be pending. 4. With the introduction of the Goods and Services Tax regime with effect from 1st July 2017, the Ministry of Finance, Government of India introduced the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) by the notification dated 21st August, 2019 effective from 1st September, 2019. 5. The Petitioner decided to avail of the SVLDRS and filed a declaration in Form SVLDRS-1 on 10th December, 2019 indicating the category as litigation and declaring the total tax dues as ₹ 4,02,463/- as against the total service tax demand of ₹ 17,88,727/-. 6. With the advent of the GST regime, a part of the erst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Opposite Party No.5) inquiring about the status of its declaration, the Petitioner did not receive a response. The Petitioner addressed a letter dated 29th June, 2020 to Opposite Party No.5 and thereafter filed the present petition. 10. In the reply filed to this petition, the principal objections raised are that the Petitioner had different service tax registrations within the State of Odisha and had incorrectly filed form SVLDRS before the Rourkela Commissionerate whereas it had to file it in the Bhubaneswar Commissionerate after obtaining a temporary registration from the Bhubaneswar Commissionerate. Further it is stated that the Petitioner did not intimate the appropriate authority regarding the error in filing the declaration. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... VLDRS-2A on 20th March, 2020 unless the answer to the question whether it wanted a personal hearing was answered in the negative. This appears to have been done involuntarily and in any event does not appear to be a good reason for the Opposite Parties to deny processing of the Petitioner s declaration in Form SVLDRS-1. 14. In the circumstances, a direction is issued to the Opposite Party No.3, Designated Committee, Bhubaneswar which in fact sent SVLDRS-2 to the Petitioner and on whose portal the Petitioner had uploaded its documents in SVLDRS-2A to now issue Form SVLDRS-3 to the Petitioner not later than 3rd May, 2021. Subject to the Petitioner thereafter paying the tax due as indicated therein within fifteen days thereafter, the opposi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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