TMI Blog2022 (11) TMI 501X X X X Extracts X X X X X X X X Extracts X X X X ..... review application before the committee on 14.02.2022, which is still pending - HELD THAT:- Having noted the material placed on record, specifically page no.'21' of the paper book and the findings returned by the Assessing Officer from page no.'44' onwards, it is concluded that the matter requires inquiry. Sri Gaurav Mahajan, learned Advocate appearing for the respondents No.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n:- With the amended prayer made in the writ petition the petitioner seeks to challenge the order dated 31.12.2019 passed by the designated committee endorsed on Form SVLDRS 1 (page no.33 of the paper book) with the categorical statement that the claim of the petitioner for settlement of the issue relating to taxability of the service has been rejected by the designated committee on the techni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llans, last being challan dated 07.06.2019. However, in order to seek benefit of SVLDRS 1 Scheme, in the matter of interest and penalty, the petitioner herein had moved an application before the committee. The objection on the claim of the petitioner in Form SVLDRS 1 Scheme in the decision of the committee based on the date of the communication of the Audit report on 15.07.2019, is wholly technica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... committee has no power to review its order. He also admits that there is no other alternative remedy challenging the decision of the designated committee constituted under SVLDRS 1 Scheme 2019. Having noted the material placed on record, specifically page no.'21' of the paper book and the findings returned by the Assessing Officer from page no.'44' onwards, we are of the consid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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