2020 (11) TMI 844

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....and Sri B.K. Singh Raghuwanshi, learned counsel for Respondent Nos.2 and 3. 2. This writ petition has been filed praying for the following reliefs: "(a) "certiorari" quashing and setting aside the circular dated 25.09.2019 (Annexure No.8) passed by the Designated Committee. (b) "certiorari" quashing and setting aside the SVLDRS3 dated 1.2.2020 (Annexure No.6) passed by the Designated Committee. (c) mandamus directing the Designated Committee to accept the SVLDRS1 Declaration (Annexure No.3) filed by the petitioner. (d) Declaration that no amount of tax or duty or impost is payable by the petitioner. (e) Mandamus directing the Respondents to grant the relief of remission on Rs. 8,23,50,252/in a....

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....unt in arrears" means the amount of duty which is recoverable as arrears of duty under the indirect tax enactment, on account of- (i) no appeal having been filed by the declarant against an order or an order in appeal before expiry of the period of time for filing appeal; or (ii) an order in appeal relating to the declarant attaining finality; or (iii) the declarant having filed a return under the indirect tax enactment on or before the 30th day of June, 2019, wherein he has admitted a tax liability but not paid it: (d) "amount of duty" means the amount of central excise duty, the service tax and the cess payable under the indirect tax enactment; (e) "amount payable" means the final amount payabl....

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....s fifty lakhs, then, forty per cent of the tax dues; (d) where the tax dues are linked to an enquiry, investigation or audit against the declarant and the amount quantified on or before the 30th day of June, 2019 is- (i) rupees fifty lakhs or less, then, seventy per cent of the tax dues; (ii) more than rupees fifty lakhs, then, fifty per cent of the tax dues; (e) where the tax ones are payable on account of voluntary disclosure by the declarant, then, no relief shall be available with respect to tax dues. (2) The relief calculated under subsection (1) shall be subject to the condition that any amount paid as predeposit at any stage of appellate proceedings under the direct tax enactment or as dep....