2022 (5) TMI 572

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.... Mr. J.B. Mishra, for Respondents. P.C. 1] This writ petition assailed the order rejecting the declaration of the petitioner under the Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019 (for short, "the Scheme"). 2] Mr. Kamat, learned Counsel for the petitioner submits that the petitioner is member of Retailers Association of India (for short, "RAI") which had filed writ petition befor....

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....e appeal pending before the Apex Court is not pursuant to the show cause notice issued by the Department. The learned Counsel for the petitioners relies on the Circular No.1073/06/2019.CX dated 29th October 2019 and submits that petitioner would be eligible to apply under the Scheme. 3] Mr. Mishra, learned Advocate for the respondents submits that the petitioner is not served with show-cause no....

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....hey are allowed to settle the tax dues under the Scheme, and thereby removing an encumbrance on the disposal of the fixed assets. Similarly, M/s. Retailers Association of India have represented that in many cases, department has initiated proceedings against lessors for nonpayment of service tax on rent on immovable property rented by their members. Hon'ble Supreme Court has allowed the lessees to....

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.... to file a Civil Appeal challenging the applicability of service tax subject to the condition that they deposit appropriate pre-deposit as well as the remaining dues if the case of the petitioner is decided against them eventually. 7] It is further clarified in the aforesaid circular that such members are allowed to file declaration under the Scheme and avail the benefits. The petitioner/lessor....