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2022 (7) TMI 523

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....a, Advs. Respondents Through: Mr Asheesh Jain, CGSC with Mr Adarsh Kumar Gupta and Mr Keshav Mann, Advs. for R-1. Mr Aditya Singla, Sr. Standing Counsel with Mr Yatharth Singh, Adv. for R-2 & 3. [Physical Hearing/Hybrid Hearing (as per request)] RAJIV SHAKDHER, J. (ORAL): CM No.29545/2022 1. Allowed, subject to just exceptions. W.P.(C) 10236/2022 & CM No.29544/2022[Application filed on behal....

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....C) Declare the Designated Committee Constituted under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 is not empowered to adjudicate upon the admissibility of declaration beyond Section 122 and Section 125 of the Finance Act. (D) Declare that interest for delayed payment of Service Tax merits waiver, under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, even if entire Service Tax ....

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....Assistant Commissioner, Vasant Kunj Division, pegged the interest payable by the petitioner at Rs 42,06,417/-. 7. It is towards the interest liability amounting to Rs 42,06,417/-, that a declaration under the 2019 Scheme was filed by the petitioner, in form SVLDRS-1, on 09.01.2020. 7.2. Respondent no.3, i.e., the Designated Committee, has admittedly, rejected the aforesaid declaration. A communi....

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....ring. 9.1. Mr Gupta says that the instant writ petition can be treated as a representation of the petitioner by respondent no.3/Designated Committee. 10. Mr Singla says that the petitioner is not entitled to any relief. 11. However, in our opinion, Mr Gupta is right, to the extent that there is nothing stated in the e-mail dated 05.03.2020, as to whether or not the impact of the circulars dated....