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2022 (5) TMI 144

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..... be pleased to issue a Writ of Certiorari or a writ in the nature of Certiorari or any other writ, order or direction under Article 226 of the Constitution of India calling for the records pertaining to the Petitioner's case and after going into the validity and legality of the provisions set aside and quash the SVLDRS FORM 3 dated 04.02.2020 issued by Respondent No.3.(Exhibit "A"). b) This Hon'ble Court be pleased to issue a Writ of Certiorari or a writ in the nature of Certiorari or any other writ, order or direction under Article 226 of the Constitution of India calling for the records pertaining to the Petitioner's case and after going into the validity and legality of the provisions to issue Fresh FORM SVLDRS 3 considering the deposi .....

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..... h ultimately led to issue of a show cause notice on 06.03.2009 for the period between 16.06.2005 and 31.03.2008. In the show cause notice, the writ applicant was asked to pay an amount of Rs.93,87,029/towards the service tax with interest and penalty. 4. The adjudication proceedings ultimately culminated in an Order in Original passed by the Commissioner on 25.01.2010 confirming the demand to the tune of Rs.83,43,470/-. 5. The order passed by the Commissioner came to be challenged before the Tribunal. The Appeal as on date is pending before the Tribunal. 6. In the meantime, the Central Government came out with a scheme by name Sabka Vishwas (Legacy Dispute) Scheme, 2019. 7. The writ applicant thought fit to avail the benefit of the abov .....

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..... Archana Wadhwa) Member (Judicial)" 9. The writ applicant is here before this Court redressing the grievance that despite the fact that 50% amount towards the predeposit had already been made, the Committee constituted for the purpose of looking into the claim under the Scheme while issuing the SVLDRS 3 granted deduction of Rs. 20,11,712 /- only and the balance amount of Rs. 21,60,023 /- was shown as payable which appears to be on the count that the writ applicant has not made payment of such amount. 10. We have heard Mr. Bharat Raichandani, the learned counsel appearing for the writ applicant and Mr. Priyank Lodha, the learned senior standing counsel appearing for the respondents. 11. Mr. Lodha invited attention of this Court to the aff .....

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..... ted 14.03.2011 referred to above that out of the total confirmed duty of Rs.83,43,470/-, the appellant i.e. the writ applicant herein has already deposited an amount of Rs.49,33,521/- along with interest of Rs.3,93,178/-, then what further objection the Committee could have had for the purpose of processing the application filed by the writ applicant. 13. We are of the view that the Committee should once again look into the aforesaid aspect, more particularly, the order passed by the Tribunal itself and thereafter, proceed further in accordance with law. 14. Let the aforesaid exercise be undertaken within 8 weeks from the date of receipt of writ of this order. 15. We hope and trust that the writ applicant is not unnecessarily dragged int .....

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