2022 (1) TMI 866

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.... HIGH COURT - TMI<br>BOMBAY HIGH COURT - HC<br>Dated:- 19-1-2022<br>WRIT PETITION NO.524 OF 2021 - -<br>Service Tax<br>A. S. CHANDURKAR AND PUSHPA V. GANEDIWALA JJ. Zeeshan Z. Haq, Advocate for petitioner. Shri S. N. Bhattad, Advocate for respondent Nos.2 and 3. Oral Judgment : (Per : A. S. Chandurkar, J) Rule. Rule made returnable forthwith and heard learned counsel for the parties. The limi....

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....ility towards service tax for an amount of 11,43,762/-. In the meanwhile the SVLDR Scheme 2019 was introduced and the petitioner accordingly sought benefit thereunder by making a declaration on 31/12/2019. It is the case of the petitioner that in view of Circular dated 27/08/2019 the petitioner would be entitled to relief therein since the liability was below Rs. 50,00,000/-. Instead, a show cause....

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....Scheme. It is undisputed that such application under the Scheme was made to the respondent No.2 on 31/12/2019 within time. In that view of the matter the consideration of the petitioner's claim for relief under SVLDR Scheme 2019 ought to be undertaken by respondent Nos.2 and 3. 4. In view of aforesaid, the respondent Nos.2 and 3 are directed to reconsider the form submitted by the petitioner unde....