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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the petitioner was entitled to the benefit of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 for the textile cess demand, notwithstanding that the appeal before the Textiles Committee Appellate Tribunal was not an appeal before the appellate forum defined in the Scheme.
Analysis: The Scheme applied to the Textiles Committee Act, 1963 by virtue of Section 122(b)(x) of the Finance (No. 2) Act, 2019. Although the petitioner's pending appeal could not be treated as an appeal before the "appellate forum" under Section 121(f), the demand arose from a show-cause notice issued long before 30 June 2019 and therefore the relevant "tax dues" fell within Section 123(b). The Court held that the Designated Committee had erred in rejecting the declaration merely because the matter was not pending before the appellate forum under Section 123(a), since the Scheme had to be applied in a manner consistent with its object of resolving old indirect tax disputes and granting relief under Section 124(1)(a).
Conclusion: The petitioner was entitled to the benefit of the Scheme, and the rejection of Form SVLDRS-1 was unsustainable.
Final Conclusion: The declaration was directed to be considered under Section 123(b) for quantification of tax dues and the consequential relief under Section 124(1)(a), with issuance of the discharge certificate upon payment in accordance with the Scheme.
Ratio Decidendi: Where an indirect tax enactment is covered by the Scheme and the liability arises from a pre-30 June 2019 show-cause notice, relief cannot be denied merely because the connected appeal does not fall within the Scheme's definition of appellate forum; the Scheme must be construed to advance its remedial object.
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