TaxTMI 
TaxTMI 
2022 (2) TMI 94
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 5. (Through Video Conference) ORAL JUDGMENT (Per R. D. Dhanuka, J.) :- Rule. Mr. Bangur, learned counsel for the respondents waives service. By consent of parties, petition is heard finally. 2. By this petition filed under Article 226 of the Constitution of India, the petitioner has prayed for a writ of certiorari for quashing and setting aside the impugned orders dated 9th December, 2020 and 20th February, 2020 annexed at Exhibits 'A1' and 'A2' respectively. 3. On 5th July, 2019, the Central Government proposed Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (for short 'the said Scheme') in the budget for 2019-20 with an aim to assist taxpayers in clearing the baggage of disputes under erstwhile laws (service tax and ce....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ration Form under SVLRDS-1 on CBEC website under 'voluntary category' for the same period. The said form was once again rejected by the respondents on 20th February, 2020. The petitioner thus filed this writ petition for various reliefs. 6. Mr. Raichandani, learned counsel for the petitioner invited our attention to the declaration forms filed by the petitioner and the impugned orders passed by the respondents rejecting the declaration forms filed by the petitioner on the ground that the petitioner was not eligible to opt under the said Scheme, since investigation was already initiated against the petitioner and was pending. 7. Learned counsel for the petitioner submits that the investigation was started by the respondents by issuing summ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ner submits that in this case, the petitioner had submitted a declaration under 'voluntary category' and had paid the tax due as payable. He does not dispute the powers of the respondents to take action under Section 129(2)(c), if within a period of one year of issuance of discharge certificate, if the respondents find any material particular as furnished by the petitioner in declaration as false. REASONS AND CONCLUSION :- 10. It is not in dispute that in this case, the respondents had issued summons on 30th August, 2019 i.e. after 30th June, 2019. The petitioner had filed Electronic Declaration Form on 9th September, 2019 which was rejected on 30th September, 2020. The declaration form filed by the petitioner again on 30th September, 202....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ble to make a declaration, the said provision if read and understood in the proper context would mean making of a voluntary disclosure after being subjected to an enquiry or investigation or audit on or before 30th June, 2019. Such a view if taken would be a reasonable construct, consistent with the objective of the scheme. 12. This Court also adverted to the judgment of this Court in case of Thought Blurb v/s. Union of India, 2020 (10) TMI 1135 and was pleased to quash and set aside the order impugned in the said writ petition and remanded the matter back to the Authority for taking a fresh decision on the declaration filed by the petitioner therein treating the same as a valid declaration under the 'voluntary disclosure' category and the....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ation ineligible. In our view, the impugned order is in gross violation of principles of natural justice. 16. However, we take cognizance of the powers of the respondents under Section 129(2)(c) of the said Scheme which empowers the respondents to take an appropriate action against the petitioner, if within one year from the date of issuance of discharge certificate, if the respondents find any material particular in the declaration as false. In such circumstances, the respondents to presume as if the declaration was never made and the proceedings under the applicable indirect tax enactment shall be instituted. 17. We accordingly pass the following order :- (i) Impugned orders dated 9th December, 2020 and 20th February, 2020 annexed at ....