2021 (6) TMI 798 - HC - Service Tax

Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019 - tax was paid by petitioner but the same has not been considered by the Committee - HELD THAT - In the considered opinion of this Court, the order passed by the learned Single Judge does not warrant interference. The respondent herein has contended before the learned Single Judge that all the documents have not been looked into by the Committee and in those circumstances, the matter has been remanded back to the Committee. Since the Scheme has come to an end, this Court is permitting the Committee under Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019, to decide the matter, as directed by the learned Single Judge, within a period of eight weeks from today.

Summary

Issues:
1. Appeal against order passed in Writ Petition No. 8252/2020 under Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019.
2. Discrepancy in tax payment claimed by the petitioner and order passed by the Designated Committee.
3. Remand of the matter back to the Committee for fresh orders after granting an opportunity of personal hearing to the petitioner.

Analysis:
1. The writ appeal arose from an order dated 13.07.2020 in Writ Petition No.8252/2020 under the Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019. The respondent had applied under the scheme, and the Designated Committee directed payment of &8377; 36,54,269/-, which was challenged in the writ petition. The Single Judge remanded the matter back to the Committee for fresh orders after granting a personal hearing to the respondent.

2. The main contention was the discrepancy in tax payment claimed by the petitioner and the order passed by the Committee. The petitioner argued that the tax paid as per Annexure-F was not considered by the Committee, while the Revenue stated that the order was based on available records showing a discrepancy in opening and closing balances. The Single Judge set aside the order and directed the Committee to grant a personal hearing to the petitioner for passing fresh orders.

3. The order of the Single Judge was upheld by the Court, stating that all documents were not considered by the Committee, justifying the remand of the matter. The writ appeal was disposed of, allowing the Committee to decide the matter within eight weeks as directed by the Single Judge, considering the end of the Scheme.

This detailed analysis covers the issues involved in the legal judgment, highlighting the key points and decisions made by the Court regarding the appeal and remand of the matter under the Sabka Vishwas Scheme.