2023 (1) TMI 993

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....ervice Tax<br>Hon&#39;ble Shri Justice Sheel Nagu And Hon'ble Shri Justice Virender Singh For the Petitioner : Shri Somesh Awasthy - Advocate For the Respondents : Shri Siddharth Seth - Advocate ORDER This petition under Article 226 read with 227 of the Constitution has been filed by registered service tax assessee, praying for following reliefs: "(i) To issue an order/directi....

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....a framed Sabka Vikas Legacy Dispute Resolution Scheme, 2019 ('SVLDRS' for brevity) for assessees to avail rebate in arrears of tax. 3.2 The petitioner applied under the said Scheme. The Designated Committee under the Scheme granting rebate to petitioner by determining the reduced tax dues as Rs.15,11,990/-. 3.3 The petitioner contends that due to technical glitch, the said determined amount ....

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....support of this contention, reliance is placed by counsel for the Revenue on a decision of Apex court in the case of M/s Yashi Constructions vs. Union of India and others passed on 18.02.2022 in SLP(C) No.2070/2022 and the decision of Coordinate Bench of this Court rendered on 16th June, 2022 in W.P. No.4805/2022 (M/s Metrics Ptomotions and Events 993 vs. Commissioner CGST and another). It is subm....