NAVIN HOUSING AND PROPERTIES (P) LTD. Vs. THE DESIGNATED COMMITTEE UNDER SABKA VISHWAS LEGACY DISPUTES RESOLUTION SCHEME 2019 AND ORS.

JUDGEMENT

(1.) The petitioner challenges an order passed by the Designated Committee under the Sabka Vishwas Legacy Disputes Resolution Scheme, 2019 (Scheme) dated 06.12.2019. The background to the matter is as follows:

(2.) When the matter came up for admission, this Court, vide order dated 09.01.2020 impleaded the Commissioner of Service Tax (Appeals-II) suo motu as R2 and reiterated the direction to him to consider and dispose the representation of the petitioner dated 16.12.2016 as already ordered by this Court on 09.02.2017 in W.P.No.3167 of 2017. The specific direction of the Court had been that the representation be disposed within a period of two (2) weeks from date of receipt of its order and this had not been complied with by the appellate authority.

(3.) The petitioner had, in the representation aforesaid, specifically averred that a dual demand of service tax had been raised for the period December 2008 to January 2010 under two separate SCNs. The order passed by me on 09.01.2020 is extracted below: