Case Law Details
Chandra Developers Private Limited Vs Union of India (Bombay High Court)
Whether the commissioner could issue show cause notice when the discharge certificate has not been withdrawn by the designated committee, the enquiry was not initiated prior to 30.06.2019 (cut off date).
The Hon’ble High Court of Bombay. The petitioner was a service provider. It filed declaration under the SVLDR Scheme under Voluntary Disclosure category. Form 3 was issued calling upon the petitioner to make payment. It paid. Form 4 (discharge certificate) was also issued. However, show cause notice came to be issued demanding service tax along with interest and penalties on the ground that the petitioner was not entitled for benefit of the scheme. The petitioner challenged the said show cause notice.
The Hon’ble High Court of Bombay quashed the show cause notice and allowed the petition. It was held that, without going into the question whether the commissioner could issue show cause notice when the discharge certificate has not been withdrawn by the designated committee, the enquiry was not initiated prior to 30.06.2019 (cut off date). Hence, the declaration filed by the petitioner was not false. Therefore, benefit of the scheme cannot be denied to the petitioner. Follows earlier judgments in New India Civil Erectors and UCC Infrastructure.
The matter was argued by Ld. councel Bharat Raichandani
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