2021 (11) TMI 554

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... / Decisions)<br>Dated:- 28-10-2021<br>D.B. Civil Writ Petition No. 6962/2021 - -<br>Service Tax<br>Hon&#39;ble The Chief Justice Mr. Akil Kureshi And Hon&#39;ble Mr. Justice Sandeep Mehta For the Petitioner(s) : Mr. Sharad Kothari For the Respondent(s) : Mr. Rajendra Saraswat ORDER The petitioner has challenged the recovery notice dated 14.08.2020, Annexure-16 to the writ petition, in....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....roduced an amnesty scheme under the name Sabka Viswas (Legacy Dispute Resolution Scheme, 2019), hereinafter referred to as 'the scheme' by way of enacting Chapter V of the Finance Act, 2019. The Rules for operation of the scheme were notified on 21.08.2019. Broadly stated, as per the scheme, the persons desirous of getting benefit under the said scheme had to deposit a portion of the tax with the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....re could not make any payment. The petitioner has also set up a case that an attempt was made to make the payment physically, however, the system of the Department would not accept such payment and the petitioner could not make a payment through the portal of the Department. Be that as it may, the petitioner missed the last date for making the deposit, upon which, the petitioner's application s....