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TMI Blog2022 (10) TMI 883X X X X Extracts X X X X X X X X Extracts X X X X ..... l complexes and was registered with the Service Tax Department under the category 'Construction of Residential Complexes Services', vide its Registration No. AAPFR8743NSD002. 4. Sometime in June 2017, an enquiry was initiated against petitioner under VISIT MODE based on the intelligence which was gathered by the officers of Directorate General of GST Intelligence (formerly, Directorate General of Central Excise Intelligence). 5. During the course of the visit, statement of the Partner of petitioner was recorded and, on a specific query, he stated that service tax liability to the tune of Rs.29,64,507/- remained unpaid which was on account of the financial crisis being faced by petitioner. He further assured to pay the same at the ea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its online application Form SVLDRS - 1 on 25th December 2019. Respondent No. 2 issued Form SVLDRS - 2 dated 24th January 2020 showing the amount payable under the scheme as NIL but granting personal hearing to petitioner if it so desired. 10. In response to the said Form SVLDRS-2, petitioner informed Respondent No.2, vide its Form SVLDRS - 2A dated 5th February 2020, that it had filed fresh Form SVLDRS-1 and requested respondent no.2 to consider the same. During the course of the arguments, the learned Counsel for petitioner submits that petitioner was required to file fresh Form SVLDRS-1 as there were certain mistakes in the category and sub-category required to be selected at the time of filing up the Form. 11. Respondent no.2 rejected ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under SVLDRS. Counsel for petitioner relied upon the judgment of this Hon'ble Court in Thought Blurb Vs. Union of India AIR Online 2020 Bom 2695 and submitted that the statement and objects of SVLDRS are to endeavor to unload the baggage relating to the legacy taxes, viz. Central Excise and Service Tax which have been subsumed under GST and to allow businesses to make a new beginning and focus on GST. 14. Ms Majumdar submitted that there is no prayer in the petition for waiver of penalty and, therefore, Mr. Agashe cannot request this court to direct respondents not to levy any penalty. Ms Majumdar stated that it is settled law that once the scheme period is over, the court should not extend the time and in any case, if petitioner wants to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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