Court directs respondent to consider petition as representation, grant hearing to petitioner's rep, dispose by set date. Order to be uploaded online and sent to petitioner's counsel. The Court directed the respondent to treat the writ petition as a representation and provide an opportunity for a hearing to the petitioner's authorized ...
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Court directs respondent to consider petition as representation, grant hearing to petitioner's rep, dispose by set date. Order to be uploaded online and sent to petitioner's counsel.
The Court directed the respondent to treat the writ petition as a representation and provide an opportunity for a hearing to the petitioner's authorized representative. The matter was to be disposed of by a specified date, leaving all rights and contentions open. The order was to be uploaded on the website and a copy forwarded to the petitioner's counsel via email.
Issues: Challenge to rejection of declarations under Sabka Vishwas Scheme 2019 without hearing.
Analysis: The petition challenged the rejection of declarations filed under the Sabka Vishwas Scheme 2019 without any opportunity for a hearing. The declarations sought waiver of interest and penalty for the period from October 2013 to September 2016. The rejection was based on a discrepancy in the declared liability compared to the liability shown in the return. The petitioner argued that they had correctly declared tax dues as nil in line with a circular issued by the Central Board of Indirect Taxes and Customs, as taxes were fully paid. The petitioner highlighted that similar declarations for a later period had been processed after an oral hearing, directing payment as per Form SVLDRS-3. The petitioner contended that as a single assessee company with one Service Tax Registration Number, all declarations should have been processed together under the Scheme, rather than in a disjointed manner as done by the respondents.
The Court issued notice on the matter, and the respondent's counsel accepted notice, indicating no objection to treating the writ petition as a representation to the concerned authority. Consequently, the writ petition was directed to be treated as a representation to the respondent, who was directed to dispose of the matter by a specified date after providing an opportunity for a hearing to the petitioner's authorized representative. The Court disposed of the writ petition and application with the given direction, leaving all rights and contentions of the parties open. The order was to be uploaded on the website immediately, with a copy forwarded to the petitioner's counsel via email.
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