2022 (4) TMI 1211

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....a seeking direction to the respondents to decide pending representation keeping in view Circular dated 14.07.2020 issued by respondent No.1 for grant of benefit of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The petitioner is also seeking quashment of demand notice dated 20.07.2020 & 11.01.2021 issued by respondent No.3. 02. Facts of the case in short are as under:- 2.1. The petitioner is a private limited company duly incorporated under the provisions of the Companies Act and has its registered office at Ujjain. The petitioner is engaged in the business of hotels, guest houses, clubs etc. The petitioner is registered with the Service Tax Department bearing registration No.AACCV0170HSD001. 2.2 On the basis of an investi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....petitioner calling upon him to deposit Rs. 49,11,617/- towards the dues of service tax in term of the order passed by the Additional Commissioner. The petitioner submitted a representation that he is ready and willing to clear the dues as determined under the above scheme on or before 30.09.2020, therefore, the amount of Rs. 18,96,770/- be accepted and the demand be closed. Without deciding the petitioner's representation, respondent No.3 has again issued a demand notice dated 11.01.2021 directing the petitioner to clear the dues in terms of the order dated 14.01.2020. Hence, the present writ petition is before this Court. 03. The respondents have filed a reply by submitting that said SVDRLS scheme was in operation till 30.06.2019. S....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eport received from DG (Systems) and the Zonal Chief Commissioners of CGST & CX (copy enclosed), it is revealed that an amount of Rs. 3972.01 crores in respect of 23,781 ARNs is pending realisation as on 01.07.2020. 2. The matter was put up to Chairman, CBIC, who has directed that Zonal CCs should contact the major declarants who were unable to pay up to 30.06.2020, due to any difficulty and are likely to pay in the near future. It is further desired that the zones may, on the basis of the above exercise, provide an estimate of the amount that is still recoverable by the 30th September 2020 in the following format 3. You are, therefore, requested to conduct sale survey and send the desired report in this respect by 21.07.2....