2021 (4) TMI 792

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ate Respondents Through: Mr. Harpreet Singh, Senior Standing Counsel with Ms. Suhani Mathur, Advocate. O R D E R [Court hearing convened via video-conferencing on account of COVID-19] 1. We have heard the learned counsel for the parties at some length. 2. During the course of the hearing, what has transpired is that a communication dated 29.08.2019 emanated from the respondents to the petitio .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 8 and the balance sheet, which was filed, ended on 31.03.2018. 5. It is also Mr. Bhatia's submission that though the respondents were required to grant a personal hearing in the matter to the petitioner, the same was not granted, although, in that behalf, reference is made by the respondents to an e-mail whereby purportedly intimation was given to the petitioner. 6. Mr. Bhatia points out that th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ular dated 27.08.2019 issued by the Central Board of Indirect Taxes and Customs. 11. Mr. Bhatia has relied upon Clause 4 (a) and 10 (g) of the said Circular in support of his plea, which forms one of the planks of his case, that once admission of a liability is made, before the cut-off date, i.e., 30.06.2019, the applicant is eligible for availing of the benefits under the aforementioned Scheme. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X