AI Drafter 
TaxTMI 
TaxTMI 
TaxTMI 
2021 (3) TMI 1018
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.... their properties and have registered themselves with the Service Tax Department under the category of 'Renting of Immoveable Property of Service' as per the registration No.AABCM5015HST001 dated 09.08.2007. 2. The petitioner has sought for issuance of a writ of certiorari to quash the estimation dated 28.11.2019 in Form No.SVLDRS-2 as per Annexure-C and also the statement under Section 127 in Form No.SVLDRS-3 dated 27.02.2020 vide Annexure-G issued by the respondent No.1. The petitioner has also sought for issuance of a writ of mandamus to direct the respondent No.1 to accept the Declaration made by the petitioner as per the application in Form No.SVLDRS-1 dated 26.10.2019 vide Annexure-B as tax payable is 'Nil.' Further....
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....ssued by the respondent Authority while rectifying the details in the pre-deposit column and showing the pre-deposit as Rs. 3,81,513/-, a copy of such Form is at Annexure-G. The petitioner submits that the details regards pre-deposits was sought for under the Right to Information Act, 2005 and the details have been furnished as per the communication at Annexure-H dated 04.09.2020 and the details containing the predeposits of the petitioner are found at Sl.No.4 which reads as follows: "4. M/s.Mars Estates (P) Ltd. Details of cash payment are given below: 1.Rs. 244804/- Vide Challan No.000285 dated 05.06.2008 2.Rs. 248967/- Vide Challan No.00102 dated 21.07.2008 3.Rs. 381513/- Vide Challan No.00010 dated 07....
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....some of the deposits already might have been appropriated and that further, as per the show cause notice, there has been an appropriation of a sum of Rs. 4,93,771/- at an earlier point of time after which the tax due of Rs. 27,97,170/- was added and that further tax due of Rs. 3,81,513/- has been given credit as is indicated in SVLDRS-3 at Annexure-G. 12. Apart from raising various other contentions, it is pointed out that pre-deposits could be taken note of for giving credit to the assessee as long as such pre-deposits have been made in the context of show cause notice which is the subject matter of the petition claiming settlement under SVLDRS Scheme and pre-deposit made by the assessee with respect to any other proceedings arising out....
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....ght of the submission made at para-4 of the brief submissions as noted earlier. 16. Section 124(2) of the Finance Act is clear and reads as hereunder:- "124. (2) The relief calculated under subsection (1) shall be subject to the condition that any amount paid as pre-deposit at any stage of appellate proceedings under the indirect tax enactment or as deposit during enquiry, investigation or audit, shall be deducted when issuing the statement indicating the amount payable by the declarant: Provided that if the amount of pre-deposit or deposit already paid by the declarant exceeds the amount payable by the declarant, as indicated in the statement issued by the designated committee, the declarant shall not be entitled to an....
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....the amount payable by the declarant. (iii) Many a times the deposits during enquiry, investigation or audit etc. are made 'under protest'. Such deposits need to be adjusted by the designated committee in order to determine the final amount payable by the declarant, once a declaration has been filed by the taxpayer. Section 130(2) provides that in case any pre-deposit or other deposit already exceeds the amount payable under the Scheme, the differential amount will not be refunded. Any person who files a declaration under the Scheme undertakes to comply with all the provisions of the Scheme. Therefore, there is no question of refund of any excess deposit in any case." Clauses 2(ii) and (iii) that are extracted hereinabove....
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....d to refer to your office letter dated 29.12.2020 on the above mentioned subject. 2. It is hereby informed that in cases, where the Hon'ble High Court decides in favour of the petitioner and directs the department to extend the benefit of the SVLDRS, 2019 to the petitioner, then to give effect to such directions, the Board may allow manual processing of the subject declaration subject to the following conditions: (i) The said order has been accepted by the concerned Commissionerate is not proposed to be challenged before the Hon'ble Supreme Court. (ii) The Ld. ASG of the concerned High Court has advised for acceptance of the said order. (iii) The Systems Directorate has expressed its inabil....