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2021 (10) TMI 534 - HC - Service TaxSeeking order to repay the amount under SABKA VISWAHS SCHEME 2019 - the petitioner has given a representation to the respondents on 23.10.2020 to reconsider the issue and to accept the payment and permit the petitioner to avail the benefit of the scheme - HELD THAT - The said representation since has been considered by the respondents and it has been rejected through the order, dated 10.03.2021 and the copy of the same also has been annexed in the typed set of papers filed by the petitioner, without challenging the said order, dated 10.03.2021, since the petitioner has moved this writ petition once again seek for a writ of Mandamus to consider his representation, dated 23.10.2020, therefore, the same cannot be entertained by this Court. Petition dismissed.
Issues:
1. Petition for Writ of Mandamus to direct consideration of representation for repayment under "SABKA VISWAHS SCHEME 2019". Analysis: The petitioner filed a Writ Petition seeking a Writ of Mandamus to direct the respondents to consider the representation dated 23.10.2020 for the repayment of ?40,176 under the "SABKA VISWAHS SCHEME 2019". The petitioner had paid this amount online but it was returned to their account by the bank. The petitioner requested reconsideration of the issue and permission to avail the scheme. However, the respondents rejected the representation through an order dated 10.03.2021. The Court noted that since the petitioner did not challenge the rejection order before moving the writ petition, the Court could not entertain the petition. Conclusion: The Court found that since the petitioner did not challenge the rejection order dated 10.03.2021 before filing the writ petition seeking Mandamus, the petition could not be entertained. Consequently, the writ petition was dismissed. However, the dismissal of the petition did not prevent the petitioner from challenging the rejection order through appropriate legal means if advised to do so. The Court dismissed the writ petition with no costs and closed the connected application.
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