2025 (4) TMI 1191

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....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 section 127(5) of Finance Act, 2019 read with R....

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.... (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-Form 3 to the petitioner estimating amount payable as Rs.22,79,574.50....

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....cate 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 representations of the petitioner dated 30.06.2020 and 29.09.2020 as per....

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....ner 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 result of which same was not reckoned towards the scheme despite the petiti....