KIRAN BOREWELLS Vs. UNION OF INDIA

JUDGEMENT

(1.) In this petition, the petitioner has assailed the communication (Annexure - F) dated 24.10.2019, issued by respondent No.2, whereby the application submitted by the petitioner under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS, 2019), has been rejected mainly on the ground that the designated committee after due consideration of the definition of the word "quantified" as provided under Section 121(r) of the Finance Act (No.2), 2019 observed that as the tax dues were not intimated, therefore, the same was not quantified for the period involved.

(2.) It is the grievance of the petitioner that unilateral decision taken by respondent No.2 is against the principles of natural justice. It was argued that in terms of the show cause notice dated 21/10/2019 issued to the petitioner, it was made clear that the communication vide letter dated 13/11/2018 was made to the assessee intimating him to pay the tax liability along with the applicable interest and penalty which was followed by another letter dated 29/01/2019 and on continuous follow up with the assessee, the assessee has paid the amounts to certain extent and sought time to make the balance liability. The said communication has not been considered by the respondent No.2, while rejecting the application of the petitioner.

(3.) Learned counsel for the revenue made an endeavour to justify the order impugned at Annexure-F.