Case Law Details
Access Platform Equipments Limited Vs Union of India (Bombay High Court)
Rule. Rule made returnable forthwith. The Respondents waive service. Taken up for disposal.
2. The Petitioner had applied under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, seeking benefit thereunder which has been denied to the Petitioner by the Respondents on the ground that investigation is pending against the Petitioner. Being aggrieved, the Petitioner has filed this Petition.
3. The Petitioner is a company engaged in the business of the provision of supply of goods and services. The Petitioner is registered under the Finance Act, 1994. The Petitioner did not discharge the service tax liability for the Financial Years 2015-16, 2016-17 and 2017-18. Though the Petitioner had paid the service tax for the year 2015-16, it was paid late, and that too without interest. The Deputy Commissioner (Anti Evasion), CGST, called upon the Petitioner on 28 August 2019 to submit the documents in respect of the Financial Years 2014-15 to 2017-18 for verification. On 12 September 2019, the Petitioner’s premises were searched.
4. A scheme named Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, was brought into force by the Finance Act, 2019.
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