9911796707
TMI Blog2022 (7) TMI 233X X X X Extracts X X X X X X X X Extracts X X X X ..... is the fact that petitioner had a serious problem in accessing the portal has not been denied. Petitioner has also annexed screen shots of the portal when petitioner made attempts to find out status of the declaration - In fact, petitioner has strangely even received a message that no taxpayer was found in the credentials or the PAN number mentioned therein. It is found that there was serious problem in the portal otherwise if such taxpayer was not found, petitioner should not have even received a show-cause-notice in the first place. The interest of justice requires that a limited interference is made - Form No. SVLDRS-3 dated 13.03.2020 that has been issued is now set aside - Petitioner is permitted to respond to Form No. SVLDRS-2 that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he amount estimated, then petitioner can appear for a personal hearing before the committee. 4. Mr. Ochani submitted that petitioner has accepted the estimate amount payable communicated in Form No. SVLDRS-2 and referred to in Form No. SVLDRS-2A filed by petitioner in the petition where petitioner states 'Yes' to the estimate. 5. Mr. Shrivastava states that though From No. SVLDRS-3 is dated 13.03.2020, petitioner never received Form No. SVLDRS-3 but only received an email without indicating any amount. 6. Petitioner has averred in the petition that petitioner was logged out / was unable to access the portal and that even any email / sms / intimation was not received by petitioner. 7. We have considered the affidavit-in-r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2A afresh. If it is technically not feasible to file in the portal, respondent No. 5 will inform petitioner about that within two weeks of this order getting uploaded. In such case, within one week of receiving such communication, petitioner shall file physical copy of form No. SVLDRS-2A or objections with respondent No. 5 who shall consider petitioner's submissions and pass such order as deemed fit in accordance with law. Before passing any such order, respondent No. 5 shall give a personal hearing to petitioner and notice of personal hearing shall be issued at least seven working days in advance. If respondent No. 5 is going to rely on any orders or judgments or pronouncements of any forum, a list thereof shall also be provided to pet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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