2022 (11) TMI 697

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....Dhananjay Deshmukh for Respondents. P.C.:- 1. Petitioner is impugning the Form No.3 issued by the designated committee, viz., Respondent No.5, under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) holding that Petitioner had to pay a sum of Rs.38,41,637/- under SVLDRS. It is Petitioner's case that no amount is payable and for that relies on Form SVLDRS-1 that Petitioner had f....

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.... 11539463/-   65,18,031/- 3. A fourth show cause notice came to be issued to Petitioner on 28th March, 2018 for sum of Rs.76,83,273/-. This show cause notice was pending adjudication and therefore according to Mr. Jetly this would come under the category of investigation, inquiry or audit. For this show cause notice the tax relief would be 50% of tax dues and Mr. Jetly submitted that....

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.... been paid if a consolidated Application was filed. 6. This scheme is for recovery of duty as also to recover tax and arrears of deficit amount. The scheme has been enacted with an object and purpose to minimize the tax disputes and to realise the arrears of tax by way of tax in exceptional manner. The scheme is a step towards the settlement or deciding disputed tax/liability. Therefore, in our....