5393/2020 Page 1 of 18
2019 (hereinafter referred to as 'SVLDRS') for settlement of Service tax
dues and by way of present ... Respondents to accept
the declaration and issue a discharge certificate in Form SVLDRS-4 for the
amount in question.
FACTS IN BRIEF:
2. Briefly stated
substitute the estimated amount payable
as mentioned in forms SVLDRS-2 and SVLDRS-3 with the tax dues less
tax relief amounts mentioned ... applications (declarations) filed by
the petitioners in form SVLDRS-1 under the Sabka Vishwas (Legacy
Dispute Resolution) Scheme, 2019.
4. Short point for consideration
petitioner was served with an estimate in Form
No.SVLDRS-2 wherein the pre-deposit paid by the petitioner was
shown at only ... date under the scheme.
12. In response thereto, petitioner filed Form No.SVLDRS-2A
declaring that it did not agree with the estimate made
Sabka Vishwas (Legacy Dispute Resolution) Scheme,
2019 [hereinafter referred to as 'SVLDRS'] for settlement of the service tax
Signature Not Verified ... India, seeks direction to the respondents to issue discharge certificate under
SVLDRS. Besides, relief is also sought for quashing the Demand-cum-Show
Cause Notice
respondent to accept
the payment of Rs.9,79,028.70 and issue SVLDRS-4 (Discharge
Certificate) under the Sabka Vishwas (Legacy Dispute Resolution)
Scheme ... 1071/4/2019-CX.8 dated
27.08.2019(as amended) with respect to SVLDRS
scheme;
“ the declarant shall pay the amount indicated
in the statement issued
under the
said scheme availed the same by making declaration in Form SVLDRS-1. As per
1 of 6
::: Downloaded ... respondent No.2
disagreeing with the petitioner's computation issued Form SVLDRS-2 on
28.01.2020 wherein the difference in the amount payable was calculated
Central Government announced the Sabka
Viswas Legacy Dispute Resolution Scheme, 2019 (SVLDRS) in
terms of Section 132 (1) and (2) of the Finance ... With a
view to availing the benefit under the SVLDRS, NHSPL filed an
application in form SVLDR-I seeking tax relief
Finance Act
(No.2),2019.
5.5 The petitioner filed declaration in Form
SVLDRS-1 on 25.12.2019 under section 125 of
the Finance Act vide online ... Respondent No.2-the Designated Committee
under the Scheme issued Form SVLDRS-2 on
21.02.2020 in terms of section 127 of the
Scheme seeking clarifications
petitioner was pending
adjudication. Declaration was filed by petitioner in statutory Form
SVLDRS-1 in category-Litigation on 31.10.2019. However, petitioner
was issued show cause ... notice in Form SVLDRS-2 by the Designated
Committee under the Scheme, wherein petitioner was, in substance,
directed to show cause
filed under Sabka
Vishwas (Legacy Dispute Resolution) Scheme, 2019 (for short
"SVLDRS") and thus granting consequential relief(s) including refund
of an amount ... petitioner and confirmed the Order-in-
Original dated 31.01.2019.
4.8. SVLDRS came into force w.e.f. 01.09.2019; petitioner
filed online application in Form SVLDRS
