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TMI Blog2021 (7) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... m of the petitioner is that they have filed the service tax return in Form ST-3 for the period from April 2014 to September 2018 on 08.03.2018 and had duly paid the admissible service tax dues, but it was filed late. The petitioner did not pay any interest or penalty as applicable for the aforesaid period, as a result of which, the petitioner had applied under the SVLDRS Scheme to get waiver from interest and penalty as was promised under the Scheme of 2019. It is contended that respondent No. 4, without considering the provision of Scheme of 2019 and without giving any opportunity of hearing to the petitioner passed the order on 18.03.2020 (Annexure P/1) in a mechanical manner by which the Form SVLDRS-1 submitted by the petitioner was summ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hall be eligible to make a declaration under this Scheme except the following, namely:- (a) who have filed an appeal before the appellate forum and such appeal has been heard finally on or before the 30th day of June, 2019; (b) who have been convicted for any offence punishable under any provision of the indirect tax enactment for the matter for which he intends to file a declaration; (c) who have been issued a show cause notice, under indirect tax enactment and the final hearing has taken place on or before the 30th day of June, 2019; (d) who have been issued a show cause notice, under indirect tax enactment for an erroneous refund or refund; (e) who have been subjected to an enquiry or investigation or audit and the amount of du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aration. (2) Where the amount estimated to be payable by the declarant, as estimated by the designated committee, exceeds the amount declared by the declarant, then, the designated committee shall issue in electronic form, an estimate of the amount payable by the declarant within thirty days of the date of receipt of the declaration. (3) After the issue of the estimate under sub-section (2), the designated committee shall give an opportunity of being heard to the declarant, if he so desires, before issuing the statement indicating the amount payable by the declarant: Provided that on sufficient cause being shown by the declarant, only one adjournment may be granted by the designated committee. (4) After hearing the declarant, a stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tee was duty bound to hear the petitioner by giving him an opportunity of hearing. Considering the benevolent scheme which has been set into motion by the respondents, the petitioner was required to be heard even otherwise under the statutory mandate. 10. Therefore, the order (Annexure P-1) whereby the Form SVLDRS-1 was rejected by the designated Committee which is embodied in the remarks column is set-aside. The case is remitted back to the designated committee with a direction to give an opportunity of hearing to the petitioner by adhering to the rules of natural justice. After hearing the petitioner, the designated committee shall be at liberty to pass the orders in accordance with law. 11. Accordingly, the writ petition is allowed to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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