Procedure Not Followed in Tax Arrears Settlement u/s 127 of Sabka Vishwas Scheme 2019: No Form-2 Issued.

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....SVLDRS - Quantification of value of tax in relation to settlement of service tax arrears - Sabka Vishwas (Legacy Dispute Resolution Scheme), 2019 - the scheme itself provides, at Section 127 thereof that once there is a variation between the amount stated in the declaration and the estimate arrived at by the Department, Form-2 shall be issued accompanied by personal hearing notice. This has not been done in the present case. - HC....