9911796707
TMI Blog2025 (2) TMI 1060X X X X Extracts X X X X X X X X Extracts X X X X ..... passed by the Deputy Commissioner, Central Tax, Goods and Services Tax, Gurugram. 3. It is the case of the Petitioner-Daljeet Singh Gill that he is running a business under the name and style of M/s Dhartiputra Infotech Inc., which provides Consultation (Business Auxiliary Services). The Petitioner is stated to have failed to deposit the service tax pertaining to the Financial Year 2015- 2016 and 2016-2017 w.e.f. 1st April, 2017 to 30th June, 2017. 4. To remedy this situation, the Petitioner applied for resolution of his past disputes as a one time measure under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (hereinafter "the Scheme"). However, as per the Petitioner the Respondents have rejected the Petitioner's plea to resolv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with penalty. A reply was sent by the Petitioner, however, under the said show cause notice proceedings is stated to be pending. 10. A perusal of the counter-affidavit would show that the department relies upon the said three notices as also Clause 125(1)(e) and 125(1)(f) of the Scheme to disqualify the Petitioner under the Scheme. The said notices as also the email communication have been perused by the Court. Clearly, these notices do not appear to have been part of the initial email rejecting the application of the Petitioner. 11. On 10th December, 2024, after having perused the counter affidavit, since there was a doubt as to whether the notices under Clauses 125(1)(e) and 125(1)(f) of the Scheme under which the Petitioner was disqua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eme would not arise inasmuch as under Clauses 125 (1) (e) and 125 (1) (f) of the Scheme, unless and until there was a pending investigation, the Petitioner could not have been disqualified under the same. The said clauses are extracted hereunder: "125. (1) All persons shall be eligible to make a declaration under this Scheme except the following, namely:- [...] (e) who have been subjected to an enquiry or investigation or audit and the amount of duty involved in the said enquiry or investigation or audit has not been quantified on or before the 30th day of June, 2019; (f) a person making a voluntary disclosure,- (i) after being subjected to any enquiry or investigation or audit; or (ii) having filed a return under the indir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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