9911796707
TMI Blog2021 (11) TMI 554X X X X Extracts X X X X X X X X Extracts X X X X ..... Dispute Resolution Scheme, 2019) - payment not made duly - case of the petitioner is that on account of his personal ill health in the last few days of June 2020, he was totally indisposed and therefore could not make any payment - HELD THAT:- As per the admitted facts, the payment had to be made latest by 30.06.2020. The petitioner has not raised any dispute about the computation of the sum paya ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... round. The petitioner is a proprietary concern engaged in the businesses of providing construction services in respect of commercial/Industrial buildings and civil structures etc., for which purpose, the petitioner has made registration under the Services Tax Regime. For the period of financial year 2008-09 to 2011-12, the Service Tax Department was of the opinion that the petitioner was provid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dia by cut-off date, upon which, the remaining tax would be waived. It is undisputed that when the petitioner applied for the benefit of the scheme, the department conveyed the petitioner that in order to take advantage thereof, the petitioner must pay a sum of ₹ 10,40,177/-. This was communicated to the petitioner on 21.01.2020. Initially the payment had to be made within certain time wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ically dismissed in terms of the provisions of the scheme. The Department thereafter started recovery, upon which, the petitioner has filed this writ petition. Having heard learned counsel for the parties and perused the documents on record, we find that as per the admitted facts, the payment had to be made latest by 30.06.2020. The petitioner has not raised any dispute about the computation of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
