2021 (5) TMI 401

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....amod Kumar Chopda Senior Standing Counsel COMMON ORDER The petitioner is a steamer agency providing customs house agency services. It is a registered service provider under the erstwhile Finance Act, 1994. The petitioner claims that it has been diligent in the filing of returns. However, the returns filed for the period December, 2015 to June, 2017 contained a short fall in remittance of tax, as a result that the petitioner decided to take advantage of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (Scheme), which extended benefits to an errant tax payer, in the settlement of tax, interest and penalty dues under various indirect tax enactments. 2. This matter has been heard on several dates and pleadings are complete....

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....n was again imposed, relaxed only after 05.07.2020 in some measure. On 30.07.2020, the present Writ Petitions have come to be filed. 5. Bearing in mind the above circumstances, I find enough justification to hold these Writ Petitions maintainable. 6. The issue raised on merits is that no opportunity of hearing has been granted to the petitioner prior to the impugned rectification. The relevant dates have been set out by me at paragraph-3 of this order. 7. The defence of Mr.Pramod Kumar Chopda, learned Senior Standing Counsel is that a reading of Section 127(2) with Section 128 reveals that a notice is called for only in those cases where the estimate arrived at by the Designated Committee exceeds the estimate arrived at by the decl....

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.... of 'tax due' is based upon the return filed under the respective indirect tax enactment. The Finance Act, 1994, in terms of which service tax is levied, provides for a half yearly return. The tax dues would thus be as per Section 124(1)(c)(A) and not 124(1)(c)(B) as computed by the petitioner. 10. Section 128 grants power to the Designated Committee to correct an arithmetical or clerical error apparent on the face of record, either suo moto or upon such error being pointed out by the declarant. The impugned rectifications do not fall within the ambit of an arithmetic or clerical error and enhance the quantification of tax dues under Section 127. Hence, a notice ought to have been issued to the petitioner in this matter, prior to revisin....