INDUSTRIAL PERSONNEL AND SECURITY SERVICES PVT. LTD. Vs. COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX, DELHI SOUTH

JUDGEMENT

(1.) Present writ petition has been filed challenging the communications dated 26th November, 2019 and 19th December, 2019, whereby the petitioner's application under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (hereinafter referred to as 'Scheme') has been rejected on the ground that "the concerned investigative authority has submitted that the amount has neither been quantified nor communicated to the assessee"?.

(2.) Learned counsel for petitioner submits that the impugned communications have been issued without any prior notice and without giving an opportunity of hearing to the petitioner.

(3.) Learned counsel for petitioner emphasises that Section 127 of the Scheme clearly contemplates that an opportunity of hearing be given to the declarant (petitioner in the present case) by the Designated Committee. He further submits that the petitioner is eligible to apply under the Scheme by virtue of the Circular No.1071/4/2019-CX.8 dated 27th August, 2019 issued by the Central Board of Indirect Taxes and Customs, Department of Revenue, Ministry of Finance.