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TMI Blog2024 (7) TMI 71X X X X Extracts X X X X X X X X Extracts X X X X ..... avit-in-rejoinder filed through Vinay Nadkarni which was affirmed on 11th February 2021 and this Court s direction on 1st March 2021, has chosen not to file any document to substantiate its averment in the affidavit-in-reply about automatic message and email being sent through system. Since more than three years have passed and Respondents have chosen not to file any further documents, we will hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ates that it had filed a declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 ( SVLDRS ) which was introduced to bring an end to the pending litigations under the erstwhile indirect tax regime. 2. Petitioner decided to avail the SVLDRS in view of show cause notice dated 29th March 2017 that had been issued to Petitioner proposing to recover an amount of Rs. 31,76,598/- alle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat Petitioner was issued SVLDRS Form 3 on 25th April 2020 and Petitioner was required to pay the amount mentioned therein within 30 days of the issuance of the same. It is Petitioner s case that no such Form was issued. According to Revenue, the scheme period was extended to 30th June 2020 and since Petitioner did not make the payment as required under SVLDRS Form 3, the declaration filed by Peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... document to substantiate its averment in the affidavit-in-reply about automatic message and email being sent through system. Since more than three years have passed and Respondents have chosen not to file any further documents, we will have no option but to proceed on the assumption that no such automatic intimation through system was given to Petitioner. More so, in view of the admission in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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