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2020 (10) TMI 1033

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..... on being made, the respondent authorities would pass a reasoned speaking order thereon. The requirement of submitting application be made within a period of 15 days from obtaining the certified copy of the order and upon receipt of the application, the respondent authorities shall pass an order on the same within a period of 2 months from the date of receipt of the application. Petition disposed off. - WP(C) 3566/2020 - - - Dated:- 21-9-2020 - HONOURABLE MR. JUSTICE SOUMITRA SAIKIA Advocate for the Petitioner : Ms. M.L. Gope Advocate for the Respondent : Asstt.S.G.I. ORDER 1. Heard Ms. N. Hawelia, learned counsel for the petitioner. Also heard Mr. S.C. Keyal, learned Assistant Solicitor General of India, appearing .....

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..... shwas (Legacy Dispute Resolution) Scheme Rule, 2019. 6. The Scheme is aimed at liquidating the legacy cases locked up in litigation at various forums relating to the old enactments like Central Excise, Service Tax, etc., which were subsumed in the newly incorporated Goods and Service Tax Act known as GST. The Scheme was operationlized w.e.f. 01.09.2019 to 31.12.2019. Thereafter, by Notification No. 07/2019 Central Excise-NT dated 31st December, 2019, the scheme was extended to 15th January, 2020. 7. The main feature of the scheme was that it was fully automated with a dedicated portal (www.cbic-gst.gov.in) for online filing of declarations by the assesses/tax payers as well as the communicated of decision by the Department. 8. Lea .....

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..... ent mistake, the respondent No. 3 be directed to permit the petitioner to submit a corrected Form and thereafter, pass necessary orders in the corrected Form so submitted and granting the benefit to the petitioner under SVLDRS-1 scheme. 11. Learned counsel for the petitioner refers to similar order passed by a Coordinate Bench of this Court in WP(C) No. 2264/2020. Mr. S.C. Keyal, learned Assistant Solicitor General of India appearing for respondents has no objection to the prayer of the petitioner directing the respondent authorities to permit the petitioner to submit a corrected SVLDRS-1 Form and thereupon pass appropriate orders under the SVLDRS Scheme. 12. In view of such agreement, this writ petition stands disposed of by requirin .....

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