2020 (10) TMI 1033

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.... Mr. S.C. Keyal, learned Assistant Solicitor General of India, appearing for the respondents. 2. By this writ petition, the petitioner has challenged the action of the respondent No. 3 in rejecting the SVLDRS-1 Form submitted by the petitioner on 28.12.2019 and posted a Remark of rejection thereon. 3. On 04-12-2015 a Show Cause Notice was issued by the Central Goods and Service Tax Department demanding Rs. 1,01,54,295/- from the petitioner along with penalties and interest to the relevant financial year. The petitioner in the meantime, deposited Rs. 5,00,000/- (Rupees Five Lakhs) during the enquiry period. The demand raised was confirmed by the order dated 15.03.2017 adjudicated by the Joint Commissioner. 4. Against the said order,....

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....communicated of decision by the Department. 8. Learned counsel for the petitioner submits that while submitting the particular in Form SVLDRS-1, by inadvertence the petitioner made a mistake in furnishing the details with regard to the pre-deposit made by the petitioner. According to the petitioner, in addition to amount of Rs. 7,61,572/- (Rupees Seven Lakhs Sixty One Thousand Five Hundred Seventy Two) paid as amount of pre-deposit, the petitioner had also paid an additional amount of Rs. 2,53,857/-(Rupees Two Lakh Fifty Three Thousand Eight Hundred Fifty Seven) for hearing of the appeal before the CESTAT making it a total of Rs. 10,15,429/-(Rupees Ten Lakh Fifteen Thousand Four Hundred Twenty Nine). According to the petitioner, the amou....

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....tition stands disposed of by requiring the petitioner to submit an application before the respondent authorities for the correction to be made in the information provided in the Form SVLDRS-1 as regards the disclosure of the dues from them and upon such application being made, the respondent authorities would pass a reasoned speaking order thereon. The requirement of submitting application be made within a period of 15 days from obtaining the certified copy of the order and upon receipt of the application, the respondent authorities shall pass an order on the same within a period of 2 months from the date of receipt of the application. 13. It is further provided that the earlier observation in this order as regards the benefit under Sect....