Honest Facility & Anr. Vs Union of India & Ors. (Bombay High Court)
Bombay high court remands matter back to Designated committee as designated committee passed final order in form SVLDRS-3 contravening the principles of natural justice as final order issued before granting opportunity of hearing.
Summary of Judgement
Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (‘SVLDRS’) – Deposit of ` 50,00,000 made by assessee towards Service Tax liability pursuant to show cause notice – Petitioner applied for adjournment in Form SVLDRS-2A and in response thereto Form SVLDRS-2B issued with error showing hearing to be held on 9-3-2021 but on 7-3-2020 itself impugned order Form SVLDRS-3 passed -No proof of notice served to petitioner- Form SVLDRS-3 passed contravening principles of natural justice and breach of procedure under scheme of rules especially when error not attributable to petitioner – Matter restored before Designated Committee for, hearing petitioners and verification of records and to issue a revised Form SVLDRS-3, on verification of factual position of payment of ` 50,00,000 towards liability under show cause notice – Section 124 of Finance (No. 2) Act, 2019. [paras 9 to 12]
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT
1. The petitioners are before this court taking exception to Form No.SVLDRS-3 dated 07/03/2020 (Exh.M) issued by the respondent no.6 – the Designated Committee – since the same does not take into account payment of Rs.50,00,000/- towards service tax dues, during the course of proceedings ensued on show-cause notice.
