2023 (1) TMI 993

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....stice 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/direction/writ of appropriate nature directing the desi....

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....' 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 could be credited in favour of the Revenue only on 01.07.2020 as against....

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.... 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 submitted by Revenue that in the aforesaid cases, law laid down is that the Scheme....