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TMI Blog2025 (2) TMI 1018X X X X Extracts X X X X X X X X Extracts X X X X ..... as there was no such prescription in the statutory form. Consequently, the Learned Single Judge set aside the order of rejection as the committee did not have any authority to go into such reasons. In the present case, the Designated Committee had set out the reasons for rejection as filing of bogus certificates and notices. This Court is of the opinion that, where applications had been filed by producing documents which are not genuine, the same can be rejected by the Designated Committee. Any other view, would mean that a person claiming the benefit of the scheme can come forward with any kind of document and the Designated Committee is precluded from going into the question of whether the said document is genuine or not. Such a view, wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urnishing the details of the booking done through a online ticketing agency. 3. The petitioner contends that, at that stage, the petitioner became aware of a tax dispute resolution scheme known as "Sabkha Vishwas (Legacy Dispute Resolution)" Scheme, 2019, (hereinafter referred to as the scheme) where under the tax payers are given an opportunity of voluntary disclosure and compounding of the amounts payable. The petitioner is said to have made an application under this scheme and was waiting for a reply. At that stage, the petitioner again received a summons, dated 06.10.2020, asking the petitioner to appear before the 6th respondent authority, in relation to the tax returns pertaining to the periods 2014-2015 to 2017-2018. The petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ogus communication issued by the Superintendent of Central Tax, Anantapur-2 GST Range. The respondents contend that any notice of liability etc can be issued only by the Superintendent or the jurisdictional Assistant Commissioner (JAC), Anantapur Division, whereas the notice is said to have issued by the Superintendent of Central Tax, Anantapur-2 GST Range. It is contended that such a communication is wholly without jurisdiction and nonest. It is further contended that the said communication does not refer to the correspondence, dated 08.07.2006 & 10.10.2006, which required the petitioner to submit the financial records and the same is sufficient to show the said document is an unauthorized document. The respondents also contend that the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions in which the scheme could be applicable were also set out. Essentially, for the purposes of this case, the petitioner would be entitled to the benefit of the scheme if the petitioner had received a show-cause notice, on before 30.06.2019 setting out the amount payable by the petitioner. The notices which are relied upon by the petitioner, from this purpose are the notice, dated 30.05.2016, and the notice, dated 28.05.2019. 11. A perusal of the notice, dated 30.05.2016 would show that no amount of tax was estimated. The said notice only stated that the petitioner had not registered herself under the service tax regime and the petitioner was called upon to pay all applicable service tax dues immediately. This notice cannot be said to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtising Vs. Designated Committee, (Karnataka) 2020(43) GSTL 659. 15. In the case before a Division Bench of this Court, the issue that had come up before the Court was whether a letter, dated 20.06.2019, directing payment of service tax, to the petitioner therein, was sufficient to bring the petitioner therein under the ambit of the scheme. The Division Bench, on the basis of the Order of rejection, dated 24.07.2020, in that case, had held that there had been a quantification of service tax prior to 30.06.2019, and that the petitioner therein was entitled to the benefit of the scheme. The said judgment, which revolves on the facts of that case, would not be applicable as the petitioner has not succeeded inconvincing the Court that a show-c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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