Denial of benefit under SVLDRS stating that department decided to file appeal is unjustified

Om Prakash Kashyap Vs Union of India (Jharkhand High Court) Jharkhand High Court held that benefit under SVLDRS scheme cannot be denied by designated committee on the reason that department has decided to file an appeal against the OIO. Facts- The petitioner submits that in the instant case a Demand-cum-Show Cause Notice was issued to the petitioner for levy of service tax including cess amounting to Rs.2,52,92,695/- on 28th October 2019. OIO was passed on 14th January 2020) by which the adjudicating authority (respondent no.2) confirmed the demand of Rs.71,18,136/- only. In the meantime, the ...