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TMI Blog2022 (1) TMI 866X X X X Extracts X X X X X X X X Extracts X X X X ..... MI - Seeking to re-consider the petitioner s request for benefit under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - scheme was issued on 21/06/2020 demanding the entire amount of liability on the premise that the petitioner had not made any application under the Scheme - HELD THAT:- Perusal of the form submitted by the petitioner indicates that the respondent No.2 found that there w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r dated 27/08/2019 - application allowed. - WRIT PETITION NO.524 OF 2021 - - - Dated:- 19-1-2022 - A. S. CHANDURKAR AND PUSHPA V. GANEDIWALA JJ. Zeeshan Z. Haq, Advocate for petitioner. Shri S. N. Bhattad, Advocate for respondent Nos.2 and 3. Oral Judgment : (Per : A. S. Chandurkar, J) Rule. Rule made returnable forthwith and heard learned counsel for the parties. The l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arge liability towards service tax for an amount of 11,43,762/-. In the meanwhile the SVLDR Scheme 2019 was introduced and the petitioner accordingly sought benefit thereunder by making a declaration on 31/12/2019. It is the case of the petitioner that in view of Circular dated 27/08/2019 the petitioner would be entitled to relief therein since the liability was below ₹ 50,00,000/-. Instead, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the said Scheme. It is undisputed that such application under the Scheme was made to the respondent No.2 on 31/12/2019 within time. In that view of the matter the consideration of the petitioner s claim for relief under SVLDR Scheme 2019 ought to be undertaken by respondent Nos.2 and 3. 4. In view of aforesaid, the respondent Nos.2 and 3 are directed to reconsider the form submitted by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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