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TMI Blog2024 (8) TMI 1106X X X X Extracts X X X X X X X X Extracts X X X X ..... .P. Sharma a/w. Ms. Sangeeta Yadav. P.C. : 1. Paragraph 2 of the order dated 29th July 2024 reads as under : 2. The short point in this petition is that petitioner had filed declarations under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. Petitioner was issued Form-3 indicating therein a sum of Rs. 1,50,67,000/- as payable. Petitioner paid an amount of Rs. 1,09,67,403/- and req ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade towards service tax liability for Financial Year 2015-2016. 3. There is a Circular No. 1074/07/2019-CX dated 12th December 2019 issued by the Central Board of Indirect Taxes and Customs, New Delhi to further clarify various provisions of Finance (No. 2) Act, 2019 in which paragraph 2 (ii) reads as under : 2 (ii) Section 124 (2) provides for adjustment of any amount paid as pre-deposit at an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing to petitioner, notice whereof shall be communicated atleast five working days in advance to enable petitioner to produce evidence to satisfy the Committee that payment of Rs.40,99,597/- pertains to Financial Year 2015-2016. If petitioner satisfies the Committee that the payment was for Financial Year 2015-2016, then the Committee shall issue necessary Form-4 under the Sabka Vishwas - (Legacy D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er 2020, which is also impugned in the petition, is quashed and set aside. 9. The time to issue fresh show cause notice, if required for Financial Year 2015-2016 is extended for a period of 30 days after the disposal of petitioner's declaration for Financial Year 2015-2016. If such a show cause notice is issued, petitioner may take steps in accordance with law. 10. Petition disposed accordin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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