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TMI Blog2024 (5) TMI 419X X X X Extracts X X X X X X X X Extracts X X X X ..... 30.06.2020 first by making NEFT transfer and thereafter by RTGS. Though the amount was debited, it was re-credited. It is probably on account of technical glitches in the system - the substantial benefit of amnesty under the aforesaid scheme cannot be denied to the petitioner subject to the petitioner depositing the estimated amount in Form SVLDRS-3 dated 25.02.2020 within a period of 30 days from the date of receipt of a copy of this order together with interest at 9% from 30.06.2020. Subject to the payment of the amount quantified in Form SVLDRS-3 dated 25.02.2020 together with interest payable up to the date of payment at 9%, the impugned order shall stand quashed - Petition allowed. - Honourable Mr. Justice C. Saravanan For the Petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner's account and thereafter, re-credited back. Thus, the petitioner could not pay the amount in time, as a result of which, the benefit of the amnesty under Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019 under Chapter V of Finance (No.2) Act, 2019 came to be denied. 4. It is in this background, the petitioner has suffered an adverse order dated 06.01.2022 in Order in Original No.MAD-ST-000-ASC-01-2022 in file C.No.IV/16/27/2019-ST Adjn, whereby the demand proposed in the above mentioned show cause notice No.5/2019-ST bearing C.No.IV/12/15/2018-HPU dated 23.04.2019 demanding service tax for a sum of Rs. 7,26,484/- has been confirmed for the period between 2013-14 to 2015-16 under Section 73 of the Finance Act, 1994. 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... probably on account of technical glitches in the system. 10. Be that as it may, the substantial benefit of amnesty under the aforesaid scheme cannot be denied to the petitioner subject to the petitioner depositing the estimated amount in Form SVLDRS-3 dated 25.02.2020 within a period of 30 days from the date of receipt of a copy of this order together with interest at 9% from 30.06.2020. 11. Subject to the payment of the amount quantified in Form SVLDRS-3 dated 25.02.2020 together with interest payable up to the date of payment at 9%, the impugned order shall stand quashed. Consequently, the respondents shall take steps to issue Form SVLDRS-4 and bring a closure to the dispute and settle the case of the petitioner, accordingly. In case the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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