2021 (1) TMI 104

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....gal rejection of declarations dated 15.1.2020 and 25.12.2019 by respondent no. 3 designated committee, as disclosed in remarks column in Form SVLDRS-1 dated 15.1.2020 and 25.12.2019 (Annexure4 and 6) submitted electronically by petitioner. (B) Issue a writ, order or direction in the nature of mandamus directing respondent no. 3 to process and accept the declarations dated 15.1.2020 submitted electronically by petitioner under the provisions of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. (c) Issue any other writ, order or direction, which this Hon'ble Court may deem fit in the facts and circumstances of the case. (D) Award costs of the petition to the petitioner. 3. Learned counsel for the petiti....

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....; (d) "amount of duty" means the amount of central excise duty, the service tax and the cess payable under the indirect tax enactment. 6. Section 123 of the SVLDR Scheme defines the words 'tax dues" for the purposes of the Scheme. 7. Learned counsel for the petitioner has admitted before us that the case of the petitioner does not fall under clause (a) or (b) of Section 123 of the SVLDR Scheme. 8. Learned counsel for the petitioner has placed reliance on clauses (c), (d), and (e) of Section 123, which are reproduced below : (c)where an enquiry or investigation or audit is pending against the declarant, the amount of duty payable under any of the indirect tax enactment which has been quantified on or before the....

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.... has no application on the facts of the present case. 12. Clause (e) of Section 123 provides that where an amount in arrears relating to the declarant is due, the amount in arrears shall be the tax dues. The words "amount in arrears" has been defined in clause (c) of Section 121. Subclause (iii) of clause (c) of Section 121 provides that the "amount in arrears" means the amount of duty which is recoverable as arrears of duty under the indirect tax enactment on account of 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. 13. The admitted facts of the present case are that the petitioner has filed return under the service....

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....mount declared by the declarant then the designated Committee shall afford an opportunity of hearing to the declarant and thereafter issue a statement in electronic form indicating the amount payable by the declarant. Thereafter, the declarant shall pay the amount through internet banking and on payment the designated committee shall issue a discharge certificate in electronic form within 30 days of the payment and production of proof. Sub-Section 6 and Sub-Section 7 of Section 127 provides for withdrawal or deemed withdrawal of Appeal, Revision, Reference or Writs relating to the matter in question. Section 129 provides for certain immunities to the declarant. Section 130 prohibits payment through input tax credit account, refunds and to t....