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2021 (1) TMI 268 - HC - Service TaxPrinciples of Natural Justice - Validity of Clause (m) of Section 121 and Section 125 of the Sabka Vishwas (Legacy Dispute Resolution Scheme), 2019 - the clause the assesseee ineligible based on an inquiry or summons has been given up - whether the Designated Committee should have given an opportunity of hearing to the writ applicant before passing the impugned order dated 17.06.2020? - HELD THAT - In the case on hand, the Designated Committee took the view that as an inquiry has been initiated pursuant to the summons under Section 14 of the Central Excise Act, 1944, the declaration of self assessment cannot be accepted. Let Notice for final disposal be issued to the respondents, returnable on 19.01.2021.
Issues involved: Opportunity of hearing before passing an order by Designated Committee under Sabka Vishwas Scheme
Analysis: Issue 1: Opportunity of hearing before passing an order by Designated Committee The judgment revolves around the issue of whether the Designated Committee under the Sabka Vishwas (Legacy Dispute Resolution Scheme), 2019 should have provided an opportunity of hearing to the writ applicant before passing the impugned order dated 17.06.2020. The petitioner's counsel argued that the Designated Committee is obligated to grant an opportunity of hearing to the assessee before deciding on their eligibility to avail benefits under the Scheme. The Designated Committee, in this case, based its decision on the initiation of an inquiry following a summons under Section 14 of the Central Excise Act, 1944, leading to the rejection of the self-assessment declaration. The petitioner contended that the Designated Committee erred in its decision and that a hearing should have been conducted before forming such a view. Conclusion: The High Court, after hearing the arguments, directed for a Notice for final disposal to be issued to the respondents, returnable on 19.01.2021. The respondents were instructed to be served directly through email. This indicates that the Court acknowledged the importance of providing an opportunity of hearing before passing orders under the Sabka Vishwas Scheme, emphasizing the principles of natural justice and fairness in such proceedings. The judgment underscores the significance of procedural fairness and the right to be heard in matters affecting the eligibility of taxpayers to benefit from the Scheme.
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