9911796707
TMI BlogPrinciples of Natural Justice upheld by the Court/s.X X X X Extracts X X X X X X X X Extracts X X X X ..... for payment of service tax for two periods i.e. for the period 1st April, 2016 to 31st March, 2017 and again for the period 1st April, 2017 to 30th June, 2018. Letter dated 21st May, 2019 Respondent No.3 (CGST & Central Excise, Mumbai) informed the Petitioner regarding the enquiry being conducted against it. The Petitioner was directed to pay a service tax liability of ₹ 47, 44,937.00 for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or audit. An amount of ₹ 30, 60,257.00 was paid as pre-deposit. The Respondent rejected the application as tax dues were not finalized as on 30th June, 2019 by the Designated Committee. The reason being given that the application of Petitioner was not maintainable at all before the Designated Committee and accordingly no question of granting a hearing arose and there was no violation of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2019 by the Designated Committee due to non-submission of papers and records by the Petitioner. The Hon'ble high court disapproved of such a flimsy rejection of an application. Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (already referred to as "the scheme" herein-before) was introduced by the Finance (No.2) Act, 2019 and notified in the Gazette of India, Extraordinary on 1st August, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of natural justice like notice and hearing would have to be complied with. Non-compliance to the principles of natural justice would impeach the decision making process rendering the decision invalid in law. The Respondents failed to keep in mind the broad picture of the above scheme while dealing with the application of the Petitioners. A liberal interpretation has to be given to the scheme a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
