2021 (1) TMI 806

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.... 226 of the Constitution of India, the Petitioner impugns the Statement dated 28th February, 2020 issued by the Respondent No. 4 under Form SVLDRS-I of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (hereinafter referred to as the "SVLDR Scheme"). Briefly stated, the Petitioner is a company engaged in the business of housekeeping services to corporate customers within the National Capital Territory of Delhi and was registered with Service Tax Department under the Finance Act, 1994. The Petitioner applied under the SVLDR Scheme introduced under Chapter V of the Finance Act, 2019. However, his case was rejected by recording remarks in the Petitioner's Form SVLDRS-I that no return had been filed by the Petitioner for the period fro....

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....unt of duty which is outstanding against the declarant. This is the net amount after deducting the dues that he has already paid. Such payment may be in the form of pre-deposits appropriated or paid subsequently by the taxpayer voluntarily against the outstanding amount. It is clarified that the relief available under Section 124(1)(c) will be applied to the net outstanding amount so arrived at. It may be noted that in respect of all other categories, any money paid before its appropriation is in the nature of a deposit only. Hence, in respect of declarations made under these other categories, the relief will be applied to the outstanding amount and, only thereafter the pre-deposits/deposits [Section 124(2)] shall be adjusted. The same is i....

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....to the controversy regarding the filing of the service tax return. Today, Mr. Harpreet Singh, on instructions from Deputy Commissioner (Legal), CGST (South), submits that at the time of submission of the Form SVLDRS-I, the returns of the Petitioner were not visible on the GST portal. However, he does not dispute that the returns had been indeed filed by the Petitioner. He submits that perhaps on account of some technical glitch, the returns so filed by the Petitioner were not being reflected on the GST portal, but nevertheless, it is now being shown in the records of the GST department. 5. In view of the statement made by Mr. Harpreet Singh, there is no surviving factual controversy, as indeed the returns filed by the Petitioner are availa....