2019 (11) TMI 243 - HC - Service Tax

Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019 - delay in notification of the Scheme - the scheme was notified on 21.08.2019 - since the Scheme had not been notified, the petitioner out of abandoned caution had preferred the appeal on 16.08.2019 in respect of adjudication order dated 14.06.2019 - Case of petitioner is that, he petitioner has fallen in no man s land and is not entitled the benefit of Scheme - HELD THAT - The grievance of the petitioner appears to be justified and the respondents should seriously examine the same. List on 20.11.2019.

Summary

Issues involved:
- Interpretation of the "Sabka Viswas" (Legacy Dispute Resolution) Scheme, 2019
- Applicability of the Scheme to cases falling outside the cut-off date
- Consideration of delayed notification of the Scheme and its impact on entitlement

Analysis:

1. The petitioner's counsel highlighted the "Sabka Viswas" Scheme, noting its notification on 21.08.2019 and the cut-off date set at 30.06.2019. The petitioner's adjudication order was issued on 14.06.2019, falling before the cut-off date. Despite no appeal filed by the cut-off date or within the available limitation period, the petitioner's case was not covered due to the Scheme's delayed notification. The petitioner appealed on 16.08.2019, out of caution, but remained ineligible for the Scheme's benefits, creating a situation where the petitioner was not entitled to the Scheme benefits, unlike most other cases.

2. The court acknowledged the petitioner's valid grievance, indicating that the respondents should give due consideration to the issue raised. This recognition suggests that the court found merit in the petitioner's argument regarding the adverse impact of the delayed notification of the Scheme on their entitlement.

3. Respondent Nos. 2 and 3 accepted the notice and assured the court that the petitioner's grievance would be examined seriously. This response indicates a willingness on the part of the respondents to address the concerns raised by the petitioner, signaling a collaborative approach to resolving the issue at hand.

4. The court directed the respondents to submit their response before the next hearing date, emphasizing the importance of a timely and comprehensive review of the petitioner's grievance. This directive underscores the court's commitment to ensuring a fair consideration of the matter and a prompt resolution based on the merits presented by both parties.

5. The case was scheduled for the next hearing on 20.11.2019, indicating the court's intention to expedite the proceedings and reach a resolution in a timely manner. The fixed hearing date sets a clear timeline for the parties to address the issues raised and move towards a final decision on the matter.

6. A procedural instruction was issued for providing a copy of the order to the concerned parties promptly, emphasizing the importance of efficient communication and documentation in legal proceedings. This step ensures that all parties involved are informed of the court's directives and are able to comply with the necessary actions outlined in the order.