2026 (4) TMI 1438

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....s): Ms. Aditi Anil Dani, AOR, Mr. Rajat Srivastava, Adv., Ms. Niharika Singh, Adv., Ms. Chamundeshwari Pemmasani, Adv., Ms. Arlene Noronha, Adv. For the Respondent(s): Mr. N. Venkataraman, A.S.G., Mr. Gurmeet Singh Makker, AOR, Mr. V.C. Bharathi, Adv., Mr. Suyash Pande, Adv., Mr. B.K. Satija, Adv., Mr. Gaurav Kumar Meghwal, Adv., Mr. Shashank Bajpai, Adv. ORDER Leave granted. 2. Briefl....

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.... the designated Committee issued Form No.-SVLDRS-3 for final payment of Rs. 8,97,037.20/-. The appellant paid this amount on 15.02.2020. 4. Thereafter, on 28.02.2020, the designated Committee rectified Form No.-SVLDRS-3 and enhanced the amount payable to Rs.26,71,509/-. The appellant submits that this was done without the issuance of any notice to the appellant, or an opportunity to be heard. A....

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....ys thereafter, the demand as per Form No. SVLDRS-3 was enhanced to an extent of Rs. 26,71,509.00/-. According to the learned counsel for the appellant, this was without issuance of any show cause notice or hearing the appellant. Further, it was beyond thirty days from the date of closure of the proceedings before the designated Committee. The same was the subject matter of challenge before the Div....

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....10. We find that instead of unilaterally and behind the back of the Assessee, raising the demand by issuance of a fresh Form No.SVLDRS-3, the designated committee could have issued a show cause notice or reissued Form No. SVLDRS-2 so that on receipt of the same, the assessee could have responded to the same and a fresh Form No. SVLDRS-3 could have been thereafter issued. 11. On that short groun....