TaxTMI 
TaxTMI 
2020 (12) TMI 1095
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....0 under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 seeks direction to consider said application and raise correct demand by issuing SLVDRS 3 for proper settlement of dispute and further direction to defreeze the accounts to enable the petitioner to make payment of demand raised under the Scheme. 2. The relevant fact briefly are that the petitioner, a private limited company registered under the Companies Act is engaged in the business of providing cleaning services and manpower supply services and is registered with the Service Tax Department on Service Tax Registration No.AAUCS6947BSD001 had been submitting its service tax returns and paying service tax right from date of its incorporation dated 25.03.2014. The case was select....
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....plicate filing whereas this application was original application the application which was accepted by the authorities, filed on 14.01.2020 was a duplicate application. 4. The grievance of the petitioner is that the Authority without providing an opportunity of hearing as contemplated under Section 127 of the Sabka Vishwas Scheme have rejected the petitioner's application and have accepted the second application. It is thus manifest that in any case before issuance of SVLDRS-3 no notice on SVLDRS-2 was issued in spite of the fact that first application showing the lower figure was pending before the authorities. The rejection of first application dated 28.12.2019 treating it to be duplicate filing is grossly illegal. The rejection is witho....
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....ation of pending disputes of Central Excise and Service Tax, liquidation of arrears, as well as to ensure to disclosure of unpaid taxes by a person eligible to make a declaration under the scheme; this scheme came into effect from 01.09.2019 till 15.01.2020. Dispute resolution and amnesty are the two components of the scheme. The dispute resolution component is aimed at liquidating the legacy cases locked up in litigation at various forums whereas the amnesty component gives an opportunity to those who have failed to correctly discharge their tax liability to pay the dues. It is further contended that all persons as specified in Section 125 of the Finance Act, 2019 (for short 'Act 2019') are required to file declaration in Form SVLDRS-1. Se....