TaxTMI 
TaxTMI 
2022 (1) TMI 666
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....f the Respondents. By consent of learned counsel for the parties, petition is heard finally. 3. By this petition filed under Article 226 of the Constitution of India, the Petitioner has prayed for a writ of mandamus for restoring the SVLDRS-1 declaration filed by the Petitioner and consider the same on merit, as if the said scheme is still in existence, and regularize the same by issuing necessary discharge certificate in Form SVLDRS-4. 4. The Central Government has introduced "Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019" which was applicable for old cases, i.e. pending cases as on 30/06/2019, under Central Excise and Service Tax laws. (Hereinafter referred as the 'said Scheme'). 5. The Respondents filed Central Excise Wr....
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....the Commissioner rejected the said application filed by the Petitioner on various grounds. 9. The Petitioner applied for intervention of the Member (GST-CX, ST, Legal and CV), Central Board of Indirect Taxes and Customs vide letter dated 12/02/2020 with a request to restore the application filed by the Petitioner and enable them to pay the tax dues and settle the issue under the said Scheme. There was no response to the said request made by the Petitioner. The Petitioner thus filed this Petition. 10. Ms. Padmavati Patil, the learned counsel for the Petitioner invited our attention to the Form SVLDRS-1 filed by the Petitioner annexed at Exh. 'B' of the petition and the order passed by the Commissioner thereon rejecting the said ....
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....ases of Thought Blurb Vs. Union of India and Ors.(2021) 85 GSTR 430 (Bom) and M/s Metro Developers Vs. Union of India and Ors. 2021-TIOL-490-HC-Mum-ST and Jai Sai Ram Mech and Tech India P. Ltd. Vs. Union of India and Ors. [2021] 90 GSTR 329 (Bom). in support of the submission that the impugned order passed by the Respondents is in gross violation of principles of natural justice and deserves to be quashed and set aside on that ground alone. 15. Shri Jitendra Mishra, the learned counsel for the Respondents on the other hand invited our attention to the impugned order dated 27/12/2019 and submits that the Respondents have recorded the reason at the time of rejecting the said application on the ground of ineligibility as 'the application b....
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....d not fall under Fourth Schedule or in any event was not an excisable product. The Petitioner had also pointed out that in similar case of Superior Kerosene Oil valuation for the Petitioner, the Committee had accepted the application and issued Form 3. 19. The Commissioner however rejected the said representation without rendering any personal hearing to the Petitioner. It is the case of the Petitioner that if personal hearing would have been rendered by the Respondents to the Petitioner, the Petitioner would have explained their case, as to, why Superior Kerosene Oil was not excisable and thus Petitioner was eligible to apply under the said Scheme. The Petitioner also could have pointed out the said e-mail dated 26/11/2019 from Shri Nav....
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....onsidered by the Respondents while deciding the Petitioner's case, as to, whether Superior Kerosene Oil which was the subject matter of the said declaration under the SVLDRS scheme, falls under Fourth schedule or not and whether the said product is at all excisable or not. 22. The Petitioner had also relied upon the communication dated 26/11/2019 from Shri Navraj Goyal, OSD (CX) clarifying that only the Petroleum Crude, high speed diesel, motor spirit, natural gas, aviation turbine fuel and tobacco and tobacco products are under Central Excise. Based on this communication, the learned counsel for the Petitioner vehemently contended that the Superior Kerosene Oil is not an excisable product and would not fall under Fourth Schedule to the ....
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....nnexed at Exh. D and letter annexed at Exh. H of the petition and in accordance with law. (iv) The Respondents shall also consider the effect of the communication dated 26/11/2019 from Shri Navraj Goyal, OSD (CX), who clarified that only Petroleum Crude, high speed diesel, motor spirit, natural gas, aviation turbine fuel and tobacco and tobacco products are under Central Excise and shall consider, whether in view of the said communication, the Superior Kerosene Oil would be excisable product or not and consequently, whether the Petitioner would be eligible to apply under the SVLDRS Scheme or not. (v) The Respondents shall issue three days clear notice to the Petitioner before granting personal hearing to the Petitioner. (vi)....