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 petitioner to pay the same amount. This was challenged in writ petition.
The Hon’ble Bombay High Court set aside Form 3 and allowed the petition.
It held:
(i) the petitioner had not waived personal hearing and it had only agreed that the amount in Form 2 was correct;
(ii) relies on affidavit in reply filed by Respondent agreeing that the said amount was paid,
(iii) holds that it is only matter of verification whether the challans pertained to the show cause notice sought to be settled under the scheme or not;
(iv) accordingly, directs the Designated Committee to verify and issue Form 4, if challans are in order and consequential, show cause notice and order would be deemed to be quashed.
The matter was argued by our Partner Bharat Raichandani
