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Pro Interactive Services India Pvt. Ltd. v/s Commisioner of Central Goods & Services Tax Delhi South & Another


Company & Directors' Information:- SOUTH INDIA CORPN PRIVATE LIMITED [Active] CIN = U51102TN1935PTC002652

Company & Directors' Information:- S & S GOODS PRIVATE LIMITED [Active] CIN = U50300TN2001PTC046470

Company & Directors' Information:- AMP E - SERVICES PRIVATE LIMITED [Active] CIN = U51909MN2013PTC008361

Company & Directors' Information:- PRO-INTERACTIVE SERVICES (INDIA) PRIVATE LIMITED. [Active] CIN = U74920DL2000PTC106305

Company & Directors' Information:- G V INDIA SERVICES PRIVATE LIMITED [Active] CIN = U74900DL2010PTC212026

Company & Directors' Information:- A TO Z SERVICES PRIVATE LIMITED [Active] CIN = U74999MH2007PTC168484

Company & Directors' Information:- S S SERVICES PVT LTD [Active] CIN = U51109AS1993PTC003956

Company & Directors' Information:- G & G SERVICES PRIVATE LIMITED [Active] CIN = U45201DL2012PTC230905

Company & Directors' Information:- R P GOODS PRIVATE LIMITED [Active] CIN = U51109WB2007PTC115143

Company & Directors' Information:- H AND B SERVICES LIMITED [Strike Off] CIN = U72900MH2004PTC145775

Company & Directors' Information:- G I SERVICES INDIA LIMITED [Active] CIN = U74140DL2008PLC184088

Company & Directors' Information:- L B D SERVICES PRIVATE LIMITED [Active] CIN = U00359BR1991PTC004694

Company & Directors' Information:- M P SERVICES INDIA PRIVATE LIMITED [Strike Off] CIN = U74999PN1999PTC013531

Company & Directors' Information:- A. S. V. P. SERVICES PRIVATE LIMITED [Strike Off] CIN = U74999HR2014PTC052304

Company & Directors' Information:- D S SERVICES PRIVATE LIMITED [Strike Off] CIN = U65923MH2012PTC226482

Company & Directors' Information:- E TAX SERVICES PRIVATE LIMITED [Active] CIN = U93030MH2012PTC238948

Company & Directors' Information:- F F C SERVICES PRIVATE LIMITED [Active] CIN = U74900PN2014PTC153348

Company & Directors' Information:- Q C SERVICES PRIVATE LIMITED [Active] CIN = U74999PN2013PTC148110

Company & Directors' Information:- S N SERVICES PRIVATE LIMITED [Strike Off] CIN = U74900JK2014PTC004110

Company & Directors' Information:- R N SERVICES PRIVATE LIMITED [Strike Off] CIN = U74900CH2013PTC034757

Company & Directors' Information:- A Y SERVICES PRIVATE LIMITED [Active] CIN = U74140DL2012PTC239759

Company & Directors' Information:- DELHI SERVICES PRIVATE LIMITED [Strike Off] CIN = U74999DL1950PTC001721

Company & Directors' Information:- G W SERVICES PVT LTD [Strike Off] CIN = U79140DL2001PTC111194

Company & Directors' Information:- B 2 B SERVICES PRIVATE LIMITED [Strike Off] CIN = U74140HR2013PTC049213

Company & Directors' Information:- F I SERVICES PRIVATE LIMITED [Strike Off] CIN = U74999DL2001PTC113001

Company & Directors' Information:- C R D SERVICES PVT LTD [Active] CIN = U72300AS1988PTC003097

Company & Directors' Information:- T Q M SERVICES PVT. LTD. [Strike Off] CIN = U74140DL1999PTC101341

Company & Directors' Information:- SOUTH INDIA COMPANY LIMITED [Dissolved] CIN = U74900KL1952PLC001113

    W.P.(C). No. 3741 of 2020

    Decided On, 25 June 2020

    At, High Court of Delhi

    By, THE HONOURABLE MR. JUSTICE MANMOHAN & THE HONOURABLE MR. JUSTICE SANJEEV NARULA

    For the Petitioner: N. Venkataraman, Senior Advocate, Ruchir Bhatia, Madhura NM, Advocates. For the Respondents: Harpreet Singh, Advocate.



Judgment Text


Manmohan, J.

Judgment (Oral)

CM Appl. 13413/2020 (exemption)

Allowed, subject to just exceptions.

W.P.(C) 3741/2020 & CM Appl. 13415/2020

1. The petition has been listed before this Bench by the Registry in view of the urgency expressed therein.

2. The same has been heard by way of video conferencing.

3. Present writ petition has been filed challenging the impugned communications dated 13th February, 2020 and 21st February, 2020 whereby the declarations filed by the petitioner, under Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019, for waiver of interest and penalty for the period October 2013 to September 2016 have been rejected without affording any opportunity of hearing by only stating, “the amount of liability declared by the applicant does not match with that of the liability shown by the applicant in the return”.

4. Learned senior counsel for petitioner states that the petitioner had filed declarations only for waiver of interest and penalty as taxes stood fully paid and therefore, the petitioner had rightly declared tax dues as nil in accordance with the circular dated 25th September, 2019 issued by the Central Board of Indirect Taxes and Customs.

5. Learned senior counsel for petitioner also states that under identical circumstances after giving an oral hearing, declarations filed by the petitioner for October 2016 to June, 2017 have been processed and petitioner has been directed to pay tax dues as per Form SVLDRS-3. He contends that the present case is a case of single assessee company having one Service Tax Registration Number and therefore, the respondents ought to have processed the declarations for the entire period from October, 2013 to June, 2017 under the Scheme and not in a disjointed manner as has been done by the respondents.

6. Issue notice.

7. Mr. Harpreet Singh, learned counsel accepts notice on behalf of the respondents. He states that he has no objection if the present writ petition is directed to be treated as representation to the respondent No.2.

8. Consequently, the present writ petition is directed to be treated as a representation by the respondent No.2, who is directed, to dispose of the same on or before 30th June, 2020 after giving an opportunity of hearing to an authorised representative of the petitioner on 29th June, 2020 at 11.30 A.M.

9. With the aforesaid direct

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ion, present writ petition and application stand disposed of. 10. All the rights and contentions of the parties are left open. 11. The order be uploaded on the website forthwith. Copy of the order be also forwarded to the learned counsel through e-mail.
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