TMI Blog2023 (2) TMI 612X X X X Extracts X X X X X X X X Extracts X X X X ..... even though they had paid the estimated amount as determined by the respondents as per the aforementioned scheme on 30.06.2020 which is the deadline fixed under the scheme, the respondents have not till date considered the petitioner's application as the said amount was credited into the account of the respondents only on 01.07.2020 i.e., one day beyond the deadline. HELD THAT:- Having produced proof before this Court in the form of payment details dated 30.06.2020 which is timed at 18.33.54 hours (6.33 pm), the statement of the petitioner that the payment of a sum of Rs.19,18,967/- which is the estimated amount payable by the petitioner under the Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019 as per form SVLDRS-3 dated 27.02 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r's application under the Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019. 2. Heard Mr.K.Jayachandran, learned counsel for the petitioner and Mr.K.Umesh Rao, learned Standing Counsel assisted by Ms.G.Vardhini Karthick, learned Junior Panel Counsel appearing for the respondents. 3. The petitioner has applied under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The order in original dated 13.01.2020 has been passed by the third respondent and the relevant portion of the order is extracted hereunder: (i) I demand an amount of Rs.52,07,603/- (Rupees Fifty Two Lakhs Seven Thousand Six Hundred and Three only) being the service tax payable during the period from 2014-15 to 2016-17 under Section 73(2) of the Financ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remitted a sum of Rs.19,18,967/- through NEFT to the respondents towards Sabka Vishwas (Legacy Dispute Resolution) Scheme payment. Since the petitioner has made the payment on 30.06.2020 on the deadline date fixed under the scheme, the petitioner claims that the respondents ought to have accepted the petitioner's application under the Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019. 6. Learned Standing Counsel appearing for the respondents has also received instructions from the respondents that the petitioner's payment was credited into the account of the respondents on 01.07.2020. However, he would submit that it is for the petitioner to establish that they had deposited the amount on 30.06.2020 itself. 7. Having prod ..... X X X X Extracts X X X X X X X X Extracts X X X X
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