2025 (4) TMI 774

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.... passed by this Court in CWP No. 15879 of 2020 titled as Quest Retail Pvt. Ltd. V/s Principal Commissioner CGST and Ors and the judgment dated 14.03.2022 of Bombay High Court in the case of Nilkamal Limited and Ors. v/s Union of India and Ors, [2022 (11) TMI 1008-Bombay High Court. On 20.03.2025, notice of the application was issued to the respondents. The case was adjourned for today i.e. 08.04.2025 and learned Sr. Standing Counsel for the respondents was directed to seek instructions. Learned counsel for the respondents contends that he has received an e-mail, whereby he has instructions to state that the matter/facts of the instant petition is/are squarely covered by the judgment passed by this Court in CWP No. 15879 of 2020 titled as....

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....g to pay the balance arrears of service tax and granted interim stay upon the fulfillment of the conditions. 4. The petitioner complied with the terms of the Interim Order dated 14.10.2011, and communicated the compliance to the then Commissioner of Service Tax and/or Deputy Commissioner of Service Tax, Gurugram. 5. Pending the final disposal of the Appeal, the "Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019" (Hereinafter referred to as "SVLDRS") was enacted having effect from 01.09.2019. 6. In light of the pending appeal of the RAI before the Hon'ble Supreme Court, and in compliance with the undertaking given to the Hon'ble Supreme Court to deposit 50% of the service tax amount, the petitioner was eligible to file a decl....

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.... dues under the Scheme, and thereby removing an encumbrance on the disposal of the fixed assets. Similarly, M/s. Retailers Association of India have represented that in many cases, department has initiated proceedings against lessors for non-payment of service tax on rent on immovable property rented by their members. Hon'ble Supreme Court has allowed the lessees to file a Civil Appeal challenging the applicability of service tax in such matters, subject to the condition that they deposit appropriate pre-deposit as well as the remaining dues, if the case is decided against them eventually. It is clarified that such persons are allowed to file a declaration under the Scheme and avail the benefits. The remaining conditions of the Schem....