4 $ * IN HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 3741/2020 PRO INTERACTIVE SERVICES INDIA PVT. LTD. ..... Petitioner Through: Mr. N. Venkataraman, Senior Advocate with Mr. Ruchir Bhatia and Ms. Madhura NM, Advocates. versus COMMISIONER OF CENTRAL GOODS AND SERVICES TAX DELHI SOUTH & ANR. ..... Respondents Through: Mr. Harpreet Singh, Advocate. % Date of Decision: 25th June, 2020 CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MR. JUSTICE SANJEEV NARULA JUDGMENT MANMOHAN, J:- (Oral) CM Appl. 13413/2020 (exemption) Allowed, subject to just exceptions. W.P.(C) 3741/2020 & CM Appl. 13415/2020 1. petition has been listed before this Bench by Registry in view of urgency expressed therein. 2. same has been heard by way of video conferencing. W.P.(C) 3741/2020 Page 1 of 3 3. Present writ petition has been filed challenging impugned communications dated 13th February, 2020 and 21st February, 2020 whereby declarations filed by petitioner, under Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019, for waiver of interest and penalty for period October 2013 to September 2016 have been rejected without affording any opportunity of hearing by only stating, amount of liability declared by applicant does not match with that of liability shown by applicant in return . 4. Learned senior counsel for petitioner states that petitioner had filed declarations only for waiver of interest and penalty as taxes stood fully paid and therefore, petitioner had rightly declared tax dues as nil in accordance with circular dated 25th September, 2019 issued by Central Board of Indirect Taxes and Customs. 5. Learned senior counsel for petitioner also states that under identical circumstances after giving oral hearing, declarations filed by 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 present case is case of single assessee company having one Service Tax Registration Number and therefore, respondents ought to have processed declarations for entire period from October, 2013 to June, 2017 under Scheme and not in disjointed manner as has been done by respondents. 6. Issue notice. 7. Mr. Harpreet Singh, learned counsel accepts notice on behalf of respondents. He states that he has no objection if present writ petition is directed to be treated as representation to respondent No.2. W.P.(C) 3741/2020 Page 2 of 3 8. Consequently, present writ petition is directed to be treated as representation by respondent No.2, who is directed, to dispose of same on or before 30th June, 2020 after giving opportunity of hearing to authorised representative of petitioner on 29th June, 2020 at 11.30 A.M. 9. With aforesaid direction, present writ petition and application stand disposed of. 10. All rights and contentions of parties are left open. 11. order be uploaded on website forthwith. Copy of order be also forwarded to learned counsel through e-mail. MANMOHAN, J SANJEEV NARULA, J JUNE 25, 2020 js W.P.(C) 3741/2020 Page 3 of 3 Pro Interactive Services India Pvt. Ltd. v. Commissioner of Central Goods and Services Tax Delhi South & Anr