URBAN SYSTEMS Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Mr. D. Saraf, learned counsel for the petitioner. Also heard Ms. G. Hazarika, learned counsel for the CGC for the respondent authorities.

(2.) The petitioner Urban Systems is an assessee under the Finance Act, 1994 as regards their liability to pay service tax. Without going into the detailed facts, it would be suffice to take note of that for the period 2013-2017, the petitioner had provided taxable services to its customers but failed to file returns in respect thereof & also the required amount of service tax was not paid by them.

(3.) The respondent authorities introduced the scheme of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (in short Scheme 2019) under Chapter-V of the Finance Act, 1994. As provided in Section 124(1)(e) read with section 123(d) of Scheme 2019, amongst the various other reliefs that are available, an assessee is also entitled to voluntarily disclose their tax dues if no returns have been filed by the assesse in order to get the relief from payment of interest & penalties.