BALAJI SERVICES Vs. UNION OF INDIA

JUDGEMENT

(1.) In these petitions, the petitioners have assailed the communication of respondents whereby the petitioners' applications preferred under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (hereinafter referred as 'Scheme') were rejected by respondents on 18/12/2019. At the outset, learned counsel for the parties urged that both the matters contains similar questions and therefore, the matters may be analogously heard.

(2.) On the joint request of the parties, the matters were analogously heard and decided by this common order.

(3.) Facts are taken from WP No. 3133/2021. The relevant facts as pleaded are that the petitioner a propriety firm decided to take benefit of the Scheme, which was introduced to unload the baggage relating to legacy taxes viz. Central Excise and Service Tax. The scheme is aimed to ensure that if conditions of scheme are fulfilled, it will be incumbent upon all officers and staff of respondent/department to partner with the trade and industry to make the scheme a grand success. The scheme has a potential to liquidate the huge outstanding litigation and free the tax payers from the burden of litigation and investigation under the legacy tax. The administrative machinery of government will also be able to fully focus on helping the tax payers in the smooth implementation of GST.