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        Central Excise

        2021 (3) TMI 379 - HC - Central Excise

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        Court sets aside order, directs discharge certificate issuance, refund, and penalty settlement under SVLDRS The Court allowed both writ petitions, setting aside the order dated 11.09.2020 by the Designated Committee. The Court directed the Designated Committee ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

                          Court sets aside order, directs discharge certificate issuance, refund, and penalty settlement under SVLDRS

                          The Court allowed both writ petitions, setting aside the order dated 11.09.2020 by the Designated Committee. The Court directed the Designated Committee to issue the discharge certificate in Form SVLDRS-4, determining the amount payable under the scheme at Rs. 9,95,606.00. The respondents were also directed to refund Rs. 45,60,438.00 to the petitioner within four weeks after the issuance of the SVLDRS-4 form. The companion writ petition regarding the Director's personal penalty was also allowed, and the Designated Committee was directed to settle the declaration and issue the discharge certificate accordingly.




                          Issues Involved:
                          1. Quashing of the order dated 11.09.2020 by the Designated Committee.
                          2. Determination and settlement of tax dues under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS).
                          3. Refund of the amount deposited by the petitioner.
                          4. Rejection of the SVLDRS-1 application of the Director on grounds of ineligibility.

                          Issue-Wise Detailed Analysis:

                          1. Quashing of the Order Dated 11.09.2020 by the Designated Committee:
                          The petitioner challenged the order dated 11.09.2020 passed by the Designated Committee, which determined the amount payable under the SVLDRS scheme at Rs. 46,47,860.50. The petitioner argued that the Designated Committee failed to consider the deposits made towards central excise duty and interest, which should have reduced the final amount payable. The Court found that the Designated Committee's reliance on the petitioner’s alleged admission of tax liability was not sustainable. The Court concluded that the entire duty liability of Rs. 1,66,26,967.00 should be considered as "tax dues" under section 123(a) of the Finance Act, 2019, and the petitioner is entitled to relief of 50% of this amount under section 124(1)(a)(ii), which amounts to Rs. 83,13,484.00.

                          2. Determination and Settlement of Tax Dues Under SVLDRS:
                          The petitioner filed a declaration under the SVLDRS scheme, declaring tax dues of Rs. 1,66,26,967.00 and claimed that the amount payable should be Rs. 9,95,606.00 after considering the pre-deposits and deposits. The Designated Committee initially estimated the amount payable at Rs. 33,13,483.00 and later at Rs. 55,56,045.00. The Court found that the Designated Committee incorrectly excluded the admitted liability from the scheme's benefits. The Court held that the petitioner is entitled to a 50% relief on the entire duty liability of Rs. 1,66,26,967.00, which amounts to Rs. 83,13,484.00. After deducting the pre-deposits and deposits totaling Rs. 73,17,877.00, the final amount payable by the petitioner under the scheme is Rs. 9,95,607.00.

                          3. Refund of the Amount Deposited by the Petitioner:
                          The Court noted that the petitioner had deposited Rs. 55,56,045.00 as per the Court's previous order. Since the final amount payable under the scheme was determined to be Rs. 9,95,607.00, the petitioner is entitled to a refund of Rs. 45,60,438.00 (Rs. 55,56,045.00 less Rs. 9,95,607.00). The Court directed the respondents to refund this amount to the petitioner within four weeks after the issuance of the SVLDRS-4 form.

                          4. Rejection of the SVLDRS-1 Application of the Director on Grounds of Ineligibility:
                          The Director's application under SVLDRS-1 was rejected by the Designated Committee on the grounds that the main noticee (the petitioner company) had not discharged the estimated amount in SVLDRS-3. The Court found that since the petitioner's case was allowed, the rejection of the Director's application was also unsustainable. The Court directed the Designated Committee to issue the discharge certificate in Form SVLDRS-4 to the Director as well.

                          Conclusion:
                          The Court allowed both writ petitions, setting aside the order dated 11.09.2020 by the Designated Committee. The Court directed the Designated Committee to issue the discharge certificate in Form SVLDRS-4, determining the amount payable under the scheme at Rs. 9,95,606.00. The respondents were also directed to refund Rs. 45,60,438.00 to the petitioner within four weeks after the issuance of the SVLDRS-4 form. The companion writ petition regarding the Director's personal penalty was also allowed, and the Designated Committee was directed to settle the declaration and issue the discharge certificate accordingly.
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