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TMI Blog2022 (11) TMI 697X X X X Extracts X X X X X X X X Extracts X X X X ..... P.C.:- 1. Petitioner is impugning the Form No.3 issued by the designated committee, viz., Respondent No.5, under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) holding that Petitioner had to pay a sum of Rs.38,41,637/- under SVLDRS. It is Petitioner's case that no amount is payable and for that relies on Form SVLDRS-1 that Petitioner had filed. 2. Having heard Mr. Ashwini Kumar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued to Petitioner on 28th March, 2018 for sum of Rs.76,83,273/-. This show cause notice was pending adjudication and therefore according to Mr. Jetly this would come under the category of investigation, inquiry or audit. For this show cause notice the tax relief would be 50% of tax dues and Mr. Jetly submitted that amount payable would be R.38,41,637/-. 4. The problem for Petitioner was Petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of duty as also to recover tax and arrears of deficit amount. The scheme has been enacted with an object and purpose to minimize the tax disputes and to realise the arrears of tax by way of tax in exceptional manner. The scheme is a step towards the settlement or deciding disputed tax/liability. Therefore, in our view, the Respondent should consider the Application as filed so that litigation is m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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