2025 (2) TMI 1018

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....vekananda, learned Standing Counsel for the respondents 3 to 6. 2. The petitioner operates air-conditioned buses and non-air-conditioned buses, under the contract carriage permits, between Anantapur and Hyderabad and other routes. The petitioner had received a notice, dated 30.05.2016, calling upon the petitioner to register with the Tax Department and pay service tax on the operation of the air-conditioned buses. The petitioner was also informed that transportation of passengers by air-conditioned buses, on contract carriage, had become taxable from 11.07.2014 onwards. The petitioner is said to have responded to the said notice by way of reply, dated 01.05.2019, furnishing the details of the booking done through a online ticketing agency.....

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.... scheme. The petitioner contends that the notice, dated 30.05.2016, is sufficient to bring the petitioner under the ambit of the scheme and the order of rejection is clearly impermissible. 6. The petitioner also relied upon a communication, dated 28.05.2019 that is said to have been issued, by the Superintendent of Central Tax, Anantapur-2 GST Range, to contend that the same is sufficient to bring the petitioner under the ambit of the scheme. 7. Sri  Y.N. Vivekananda, learned Standing Counsel for the respondents 3 to 6 has filed a counter affidavit. In this counter affidavit, the respondents contend that the said letter, dated 28.05.2019, is an unauthorized bogus communication issued by the Superintendent of Central Tax, Anantapur-2 ....

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....x liability of the petitioner at Rs.66.93 lakhs. The actually tax liability, which was arrived at, on the basis of the income tax records was Rs. 4.71 cores and the same had already been confirmed by an Order-in-Original bearing No. TTD-EXCUS-000-COM-01/2024-25, dated 29.06.2024. 10. Sabkha Vishwas (Legacy Dispute Resolution) Scheme, 2019 was brought in by way of the Finance Bill and subsequently, by way of Notification No. 05/2019 Central Excise-NT, dated 21.08.2019. Under the provisions of this scheme, it is applicable to all amounts payable under the Central Excise Act and various other Acts including the Finance Acts and was applicable to "tax dues". The conditions in which the scheme could be applicable were also set out. Essentially,....

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.... fact that there was no entry in the outward register regarding this notice. Further, the petitioner had already suffered an order of assessment, for the relevant period. 13. In the circumstances, this Court is of the opinion that there is no material to show that the petitioner is entitled to the benefit of the scheme. 14. Sri Harish Kumar Rasineni, learned counsel for the petitioner places reliance upon the Judgment of the Division Bench of this Court, by an Common Order dated 21.12.2020, in W.P.Nos.16315 & 16539 of 2020. Apart from this, the learned counsel for the petitioner also relies upon the Judgment of the Karnataka High Court in the case of Jagadish Advertising Vs. Designated Committee, (Karnataka) 2020(43) GSTL 659. 15. In the....