$ 2 * IN HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 2244/2020 INDUSTRIAL PERSONNEL & SECURITY SERVICES PVT. LTD. ..... Petitioner Through Mr.Ruchir Bhatia, Advocate. versus COMMISSIONER OF CENTRAL GOODS & SERVICES TAX DELHI SOUTH & ANR. ..... Respondents Through Mr.Harpreet Singh, Sr.Standing counsel for GST with Ms.Suhani Mathur, Advocate. % Date of Decision: 11th March, 2020. CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MS. JUSTICE SANJEEV NARULA JUDGMENT MANMOHAN, J: (Oral) C.M.No.7825/2020 Exemption allowed, subject to all just exceptions. Accordingly, application stands disposed of. W.P.(C) No.2244/2020 & C.M.No.7826/2020 1. Present writ petition has been filed challenging communications dated 26th November, 2019 and 19th December, 2019, whereby petitioner s application under Sabka Vishwas (Legacy Dispute Resolution) ITA No.603/2019 Page 1 of 3 Scheme, 2019 (hereinafter referred to as Scheme ) has been rejected on ground that concerned investigative authority has submitted that amount has neither been quantified nor communicated to assessee . 2. Learned counsel for petitioner submits that impugned communications have been issued without any prior notice and without giving opportunity of hearing to petitioner. 3. Learned counsel for petitioner emphasises that Section 127 of Scheme clearly contemplates that opportunity of hearing be given to declarant (petitioner in present case) by Designated Committee. He further submits that petitioner is eligible to apply under Scheme by virtue of Circular No.1071/4/2019-CX.8 dated 27th August, 2019 issued by Central Board of Indirect Taxes and Customs, Department of Revenue, Ministry of Finance. 4. Since in present case, petitioner has raised plea that it was eligible to file application despite amount having been neither quantified nor communicated to assessee by Department till 30 th June, 2019, this Court is of view that opportunity of hearing should have been given to petitioner before passing any adverse order. 5. Consequently, impugned communications dated 26 th November, 2019 and 19th December, 2019 are set aside and respondent no.1 is directed to decide petitioner s application after giving opportunity of hearing to petitioner. For this purpose, list matter before respondent no.1 on 16th March, 2020 at 11.30 P.M. reasoned order, after giving opportunity of hearing, shall be passed by respondent no.1 on or before 25 th March, 2020. rights and contentions of both parties are left open. ITA No.603/2019 Page 2 of 3 6. With aforesaid directions, present writ petition along with pending application stand disposed of. 7. Order dasti under signature of Court Master. MANMOHAN, J SANJEEV NARULA, J MARCH 11, 2020 KA ITA No.603/2019 Page 3 of 3 Industrial Personnel & Security Pvt. Ltd. v. Commissioner of Central Goods & Services Tax Delhi South & Anr