2021 (4) TMI 792

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Through: Mr. Ruchir Bhatia, Advocate Respondents Through: Mr. Harpreet Singh, Senior Standing Counsel with Ms. Suhani Mathur, Advocate. O R D E R [Court hearing convened via video-conferencing on account of COVID-19] 1. We have heard the learned counsel for the parties at some length. 2. During the course of the hearing, what has transpired is that a communication dated 29.08.2019 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Mr. Bhatia says that the ITR was filed on 31.08.2018 and the balance sheet, which was filed, ended on 31.03.2018. 5. It is also Mr. Bhatia's submission that though the respondents were required to grant a personal hearing in the matter to the petitioner, the same was not granted, although, in that behalf, reference is made by the respondents to an e-mail whereby purportedly intimation was give....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oned Scheme. 10. It may also be relevant to refer to the Circular dated 27.08.2019 issued by the Central Board of Indirect Taxes and Customs. 11. Mr. Bhatia has relied upon Clause 4 (a) and 10 (g) of the said Circular in support of his plea, which forms one of the planks of his case, that once admission of a liability is made, before the cut-off date, i.e., 30.06.2019, the applicant is eligi....