TMI Blog2022 (1) TMI 451X X X X Extracts X X X X X X X X Extracts X X X X ..... e - HELD THAT:- The question, as to, whether the tax liabilities are already quantified or not as on 30th June 2019 itself is a matter of dispute raised by the Petitioner in Writ Petition and also in the application/declaration filed under the said Scheme by the Petitioner before the Authorities. If according to the Respondents the tax liabilities were not quantified and the Petitioner was not eligible, the Respondents ought to have given an opportunity of being heard to the Petitioner before passing such Order rejecting the application made by the Petitioner on the ground of ineligibility. If the Petitioner would have been given an opportunity, the Petitioner would have pointed out the quantification of tax liability during the course of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the amount of service tax payable amounting to ₹ 50,74,259.4/- The Respondent No.3 called upon the Petitioner to submit documents by the said letters/emails dated 24th January 2019, 13th February 2019 and 11th April 2019. It is the case of the Petitioner that the Petitioner vide their letters dated 23rd April 2019 and 6th May 2019 sought time to submit the required documents. On 27th May 2019 the Petitioner submitted the required documents. 5. The Petitioner also quantified the amount for the financial year 1st April 2015 to 31st March 2016 and 1st April 2016 to 30th June 2017. The Central Government introduced Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (for short, SVS Scheme 2019 ). On 30th December 2019 the Petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ragraph No.18 of the Affidavit-in-Reply dated 18th December 2021 and more specifically the contention of the Respondent No.5 that the Petitioner was not eligible to file the declaration under SVLDR Scheme, 2019 and thus question of granting any personal hearing is not warranted in the present case and submits that the said contention is totally erroneous and contrary to the law laid down by this Court in catena of decisions. 8. Mr.Raichandani, learned counsel for the Petitioner invited our attention to the judgment of this Court in the case of Thought Blurb Vs. Union of India, decided on 27.10.2020 = (2020) TIOL-1813-HC,MUM-ST. He submits that similar view has been taken by this Court in catena of decisions and also by other Courts. Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dy quantified or not as on 30th June 2019 itself is a matter of dispute raised by the Petitioner in Writ Petition and also in the application/declaration filed under the said Scheme by the Petitioner before the Authorities. If according to the Respondents the tax liabilities were not quantified and the Petitioner was not eligible, the Respondents ought to have given an opportunity of being heard to the Petitioner before passing such Order rejecting the application made by the Petitioner on the ground of ineligibility. If the Petitioner would have been given an opportunity, the Petitioner would have pointed out the quantification of tax liability during the course of the hearing. In our view, personal hearing was necessary in this situation. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... drawn in the impugned Orders. (iii) The Respondent No.5 shall issue clear 72 hours notice to the Petitioner before granting personal hearing. (iv) The Petitioner shall appear on the date on which the personal hearing would be granted by the Respondent No.5 and shall not seek any unnecessary adjournment. (v) The Respondent No.5 shall pass a fresh Order within two months from the date of granting personal hearing. (vi) The Order that would be passed by the Respondent No.5 shall be communicated to the Petitioner within one week from the date of passing of such Order. (vii) If the Order that would be passed by the Respondent No.5 goes adverse against the Petitioner, no coercive steps shall be taken against the Petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X
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