2023 (2) TMI 668

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....2. Petitioner applied under a legacy dispute resolution scheme and was granted benefits under it regarding payment of service tax. Later the petitioner received a show cause notice to pay the service tax due on the ground that the petitioner was not eligible to apply as the matter was under investigation. This show cause notice is the subject matter of challenge in the Petition. The factual matrix and the analysis are as follows. 3. The Petitioner is a private limited company engaged in construction and development. The Petitioner was registered as a service provider under the provisions of the Finance Act, of 1994. 4. A scheme titled Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, was introduced under the Finance Act 2019 by the ....

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....der the voluntary declaration scheme as the matter was under investigation by the Gurgaon Zonal Unit and the Petitioner's declaration was invalidated and, as a result, inquiry was initiated. A reference was made to sections 125(1)(f) and (i) and section 129(2)(c) of the Finance Act, 2019. The show cause notice dated 30 December 2020 called upon the Petitioner to show cause as to why the amount of Rs.1,37,70,406/- be not paid by the Petitioners towards service tax liability along with applicable cesses under the proviso to section 73(1) read with section 66 and section 66B of Chapter-V of the Finance Act 1994. Being aggrieved, the Petitioner is before us, challenging the impugned show cause notice. 7. We have heard Mr.Bharat Raichandani....

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.... Respondents contended that the contention of the Petitioner that it is only the Designated Committee who can examine the aspect referred to in section 129(2)(c) is not correct and the role of the Designated Committee is over once the discharge certificate is issued, and it only remains for correcting arithmetical and clerical errors. 10. It is not necessary for us to rule on the argument of the Petitioner that only the Designated Committee will have jurisdiction, if at all, to recall the Discharge certificate. Because even proceeding on the basis that Respondent No.4 had the jurisdiction, the declaration submitted by the Petitioner could not be treated as false, and no action against the Petitioner on that ground was warranted in light of....