2026 (4) TMI 610

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.... Writ Petitions are disposed of. 2. In W.P.No.20678 of 2023, the petitioner has challenged the Show Cause Cum Demand Notice No.05/2021-ST dated 15.03.2021 issued by the second respondent and the consequential order in Original No.27/2022 dated 25.03.2022 passed by the first respondent. 3. In W.P.No.20685 of 2023, the petitioner has sought for a direction to the 1st respondent to issue Form 4 under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS 2019) for the period between 01.10.2015 to 31.03.2016. 4. By the impugned order, the demand proposed in the Show Cause Notice has been confirmed against the petitioner. The dispute pertains to service tax liability of the petitioner under provisions of the Finance Act, 1994 wh....

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.... of Mandamus to direct the first respondent namely, the Designated Committee under the aforesaid Scheme to issue Form 4 for the tax period between 01.10.2015 to 31.03.2016 covered by the impugned order dated 25.03.2022. 10. It is the case of the petitioner that the petitioner is entitled to have the case resolved under the aforesaid scheme as the petitioner has already discharged the tax liability even prior to issuance of the impugned Show Cause Cum Demand Notice No.05/2021-ST dated 15.03.2021. 11. The learned counsel for the respondents drew the attention of this Court to the allegation in the Show Cause Notice to state that the petitioner was not entitled to settle the dispute under the aforesaid Scheme. 12. A reference was made....

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....relief available to a declarant under this Scheme shall be calculated after deducting any amount paid as per deposit at any stage of appellate proceedings under the specified indirect tax enactment or amount paid as deposit during enquiry, investigation or audit. 15. Under Section 125(1) of the Finance (No.2) Act, 2019 there is an embargo as per which certain categories of persons are excluded from filing declaration for settling the tax dispute under the provision. 16. Section 125(1)(f) of the Finance (No.2) Act, 2019 reads as under: "Section 125 : Declaration under Scheme: (1) All persons shall be eligible to make a declaration under this scheme except the following, namely:- (a).... (b).... ....