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TMI Blog2024 (7) TMI 1317X X X X Extracts X X X X X X X X Extracts X X X X ..... of will be to consider the same as payment under the SVLDRS. The Committee constituted under Section 126 of the SVLDRS will give hearing to petitioner within six weeks from today and the notice of hearing shall be communicated atleast five working days in advance - If petitioner is unable to satisfy the Committee that the payment made was against the tax liability pertaining to the impugned Show Cause Notice then respondent may take further steps based on the Impugned Order dated 25th February 2021. Petition disposed off. - K.R. SHRIRAM JITENDRA JAIN, JJ. For the Petitioner : Mr. Bharat Raichandani i/b Mr. P. K. Shetty. For the Respondents : Mr. Jitendra Mishra i/b Mr. Dhananjay B. Deshmukh. P.C. : 1. Petitioner had received a Show Cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner by its letter delivered on 12th December 2019, forwarded copy of service tax challans for payments made together with the challan summary. Despite filing of copies of challans, petitioner was served with SVLDRS Form 3 once again mentioning that amount of Rs. 40,04,432/- was payable. Mr. Mishra states that petitioner had waived personal hearing by filing SVLDRS Form 2A and also agreed with the estimate in SVLDRS 2. We agree with Mr. Raichandani that it only indicates that figure of Rs. 40,04,432/- is what was agreed. 4. The short issue is whether petitioner has actually paid the amount as indicated by petitioner in Form 1. If it has been paid, Mr. Mishra also agrees, credit has to be given to the amount paid. Mr. Mishra states that atle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ning to the concerned Show Cause Notice, the matter could be put to rest. Once petitioner satisfies the consequence thereof will be to consider the same as payment under the SVLDRS. 7. In the circumstances, we dispose the petition with the following directions. (a) The Committee constituted under Section 126 of the SVLDRS will give hearing to petitioner within six weeks from today and the notice of hearing shall be communicated atleast five working days in advance. During hearing petitioner shall produce the original challans to enable the Committee to verify whether the payments were made against the tax liability pertaining to the impugned Show Cause Notice. If petitioner is able to satisfy the Committee, the Committee shall issue Form 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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