TMI Blog2022 (5) TMI 572X X X X Extracts X X X X X X X X Extracts X X X X ..... catory in nature. Needless to state that the petitioner is required to comply with all the conditions under the Scheme for availing the benefit of the said scheme. Respondents shall reconsider the declaration of the petitioner and shall not reject it on the ground upon which impugned order is passed. Writ petition is disposed of. - WRIT PETITION NO.696 OF 2021 - - - Dated:- 19-4-2022 - S.V. GANGAPURWALA M.G. SEWLIKAR, JJ Mr. Ashish Kamat a/w Akshay Puranik, Deepak Deshmukh and Vivek Dwivedi i/b Naik Naik Co. for Petitioner. Mr. J.B. Mishra, for Respondents. P.C. 1] This writ petition assailed the order rejecting the declaration of the petitioner under the Sabka Vishwas (Legacy Dispute Resolution) Scheme 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner is service recipient and not the service provider. Service provider is only liable to discharge the service charge tax liability. 4] We have heard the learned Counsel for the parties. 5] The Circular No. 1073/06/2019.CX more particularly clause (5) of the same reads thus : (v) In many cases the assets of a tax defaulter are taken over by an Asset Reconstruction Company (ARC), and the department asks the ARCs to pay the outstanding dues. In another case, M/s. RIICO, a PSU of State of Rajasthan, has taken physical possession of the fixed assets of some of its borrowers who also happen to be tax defaulters. They have reported that they may be able to realise their dues, if they are allowed to settle the tax dues under t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Scheme and avail the benefits. The petitioner/lessor has filed appeal before the Apex Court. The said circular is clarificatory in nature. In view of the circular, the petitioner is allowed to file declaration under the Scheme and avail benefits subject to complying with the remaining conditions of the Scheme. The said circular is binding upon the respondents. In the light of above, the impugned order rejecting the declaration filed by the petitioner is set aside. 8] Needless to state that the petitioner is required to comply with all the conditions under the Scheme for availing the benefit of the said scheme. Respondents shall reconsider the declaration of the petitioner and shall not reject it on the ground upon which impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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