Service Tax
TRT-2025-
High Court Bombay
Date:-18-07-22
In:-
Issue Favourable to Tax Payer ?:- 0
Order Date – 18 July 2022
Facts –
- The Petitioner, Rakesh Industrial Stitching, filed a writ petition against rejection of the declaration filed by petitioner under the ‘Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019’.
- The Petitioner contended that the rejection has been made by passing a very cryptic order without spelling out the reason. After perusal of the Form SVLDRS-1 issued by respondent No.2 in the remarks it only states “investigation already initiated by department”.
- Aggrieved the petitioner filed a writ petition.
Issue –
- Whether the order passed by the revenue is in violation of principles of natural justice?
Order –
- The Court observed that Petitioner ought to have been given a personal hearing before his declaration was rejected.
- The court relied on an identical case Magnum Management & Services Pvt. Ltd. V. Union of India & Ors. in which it was held that since the impugned rejection of the declaration of the petitioner is in violation of the principles of natural justice which has impacted the decision making process thus rendering the decision invalid.
- Therefore the court set aside the order and directed respondents to reconsider petitioner’s declaration and pass order as it deemed fit but after offering an opportunity of a personal hearing to petitioner.
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