Bombay High Court set aside SVLDR Form 3 and allowed petition

Evershine Resource Management Pvt. Ltd. Vs Union of India and Ors. (Bombay High Court) The petitioner is engaged in supply of manpower. It is registered with service tax department. It was issued show cause notice alleging short payment of service tax. It filed reply. In the mean time, SVLDRS Scheme was notified. It filed application in Form SVLDRS 1. It claimed that 50% of the tax dues were paid and hence, relief under the scheme would be nil. Form 2 was issued for the same amount. The petitioner filed reply producing challans showing payment. Despite the same, Form 3 was issued directing the...