2022 (5) TMI 78

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....chir Bhatia, Adv. Respondent Through: Mr. Satish Kumar, Adv. [Physical Court hearing/hybrid hearing (as per request)] RAJIV SHAKDHER, J. (Oral): 1. The petitioner's main grievance is, that because of a technical glitch, the necessary steps for availing benefits under the Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019 [in short, "the Scheme"] could not be availed of. 2. The pe....

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....titioner that the prescribed form i.e., SVLDRS-3 was appended to the e-mail. 4.1 According to the petitioner, the aforesaid form was not appended to the e-mail, which propelled the petitioner into making a representation on 2.11.2020. 4.2 A perusal of the petitioner's representation dated 2.11.2020 would show that, even according to it, the disputed tax had to be paid by 30.06.2020. 5. Mr....

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....ct Commissionerate. 6.2 It is Mr. Kumar's contention that since the show cause notice dated 07.09.2018 was issued by the Delhi East Commissionerate, the petitioner ought to have lodged its representation before the said Commissionerate i.e., the Delhi East Commissionerate. 6.3 In any event, according to Mr. Kumar, since the deadline fixed under the Scheme stands crossed, the petitioner canno....