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2020 (7) TMI 591 - HC - Service TaxRectification of impugned Form SVLDRS-03 dated 22nd May, 2020 - rectifiable error - HELD THAT - The petition and application are disposed of with a direction to the respondent No.2 to decide the petitioner s representation dated 12th June, 2020 in accordance with law within two weeks. Issue Notice.
Issues:
1. Petition seeking direction to consider representation for rectifying tax computation under Sabka Vishwas Scheme. Analysis: The petition was filed to direct the respondents to consider the petitioner's representation dated 12th June, 2020, aimed at rectifying the tax calculation under the Sabka Vishwas (Legacy Dispute Resolution) Scheme. The petitioner claimed that there was a miscalculation evident in the final determination made by respondent No.1. It was highlighted that in an earlier determination, the petitioner had been granted the benefit of a pre-deposit made by it, which was not considered in the final computation. The petitioner had submitted a detailed representation for rectification of this error, citing the provisions of Section 128 of the Finance Act (No.2), 2019, along with Rule 6 (6) of the Sabka Vishwas (Legacy Dispute Resolution) Rules. However, the representation had not been addressed by the respondents till the date of the petition. The Court acknowledged the urgency expressed in listing the petition and conducted the hearing via video conferencing. The learned counsel for the petitioner emphasized the discrepancy in the tax computation and the failure to consider the benefit previously granted. Consequently, the Court issued notice to the respondents and directed respondent No.2 to decide on the petitioner's representation within two weeks in accordance with the law. The petitioner was further instructed to appear before respondent No.2 on a specified date. The Court ensured that all the rights and contentions of the parties remained open, and the order was to be uploaded on the website immediately, with a copy sent to the counsel via email. The petition and application were disposed of with this direction, addressing the limited prayer sought by the petitioner.
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