2022 (7) TMI 233

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..... 2 to 5 P.C . : 1. Petitioner is impugning Form No. SVLDRS-3 that was issued to petitioner under Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019 (SVLDRS) formulated under section 127 of the Finance (No. 2) Act, 2019. 2. Petitioner had filed a declaration dated 28.12.2019 under SVLDRS. This was in view of a show-cause-notice dated 13.12.2006 that petitioner had received demanding a duty o....

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....amount estimated, then petitioner can appear for a personal hearing before the committee. 4. Mr. Ochani submitted that petitioner has accepted the estimate amount payable communicated in Form No. SVLDRS-2 and referred to in Form No. SVLDRS-2A filed by petitioner in the petition where petitioner states 'Yes' to the estimate. 5. Mr. Shrivastava states that though From No. SVLDRS-3 is dated....

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....tion. The affiant has also suggested what petitioner could have done and that the designated committee has not taken any steps to block any account. What is important to note is the fact that petitioner had a serious problem in accessing the portal has not been denied. Petitioner has also annexed screen shots of the portal when petitioner made attempts to find out status of the declaration. 8. In....