2025 (4) TMI 1191

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....THE HON'BLE MR JUSTICE S. R. KRISHNA KUMAR FOR THE PETITIONER : BY SRI. PRAKASH D., ADVOCATE FOR THE RESPONDENTS : BY SRI. ARAVIND V. CHAVAN, ADVOCATE ORDER 1. In this writ petition, petitioner has sought for the following reliefs : " A). Issue writ of mandamus directing the Respondent No.1 to consider the payment made at Annexure - 'G3' as proof of payment under s....

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....record discloses that pursuant to the promulgation of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (for short, 'SVLDR Scheme') petitioner submitted an application on 20.12.2019 (Annexure-G) seeking benefit under the said SVLDR Scheme, thereby declaring / admitting service tax to an extent of Rs.22,79,574.50/-. On 20.01.2020, respondent No.1 / Designated Committee issued SVLDRS-Fo....

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....the despite the aforesaid facts and circumstances, which clearly indicate that the petitioner had already paid an amount of Rs.22,79,574.50/- as estimated / quantified amount in terms of the SVLDR scheme, the petitioner has not been issued with SVLDRS - Form 4 and as such, the petitioner is before this Court by way of the present petition, seeking a direction to respondent No.1 to consider the rep....

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....undisputed fact that the said amount had already been paid by the petitioner on 19.02.2020 itself and there was no service tax liability due by the petitioner at the time of issuance of SVLDRSForm 3 by the respondents. 7. Perusal of the material on record would indicate that the amount payable by the petitioner under the SVLDR Scheme was paid by him under a different head in a manual form as a ....