TaxTMI 
TaxTMI 
2022 (9) TMI 745
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....was (Legacy Dispute Resolution) Scheme, 2019 (hereinafter referred to as "SVLDRS") on the ground that petitioner was ineligible. According to respondent there was enquiry/investigation that was commenced against petitioner as evident by a letter dated 20th August 2019 and issued on 26th August 2019 which culminated in issuance of a show cause cum demand notice dated 10th December 2020 and therefore petitioner will be one of those excludedperson under Section 125 (1)(f) of the Finance Act, 2019. 3. Under Section 125 of the Finance Act, 2019 all persons are eligible to make declaration under the scheme except those who fall in the negative list mentioned therein. Section 125 (1) reads as under : 125. (1) All persons shall be eligible to ma....
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.... category of voluntary disclosure but since the declaration was filed after being subjected to enquiry/investigation, petitioner is excluded. 5. Mr. Kamat submitted that (a) petitioner was not subjected to any enquiry or investigation before petitioner filed declaration; and (b) In the alternative even if the letter dated 20th August 2019 is taken to be commencement of enquiry or investigation, this court in New India Civil Erectors Private Limited vs. Union of India and Others Writ Petition (L) No.989 of 2020 dated 12/03/2021 and UCC Infrastructure Pvt. Ltd. vs. Union of India 2022 SCC OnLine Bom 229 has held that though Section 125(1)(f) of the said scheme does not mention the date 30th June 2019 by simply saying that a person making a v....
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.... of no consequence and on such ground the declaration forms submitted by the petitioner could not have been rejected. In support of this submission, learned counsel invited our attention to the judgment of this Court delivered on 12th March, 2021 in case of M/s. New India Civil Erectors Private Limited v/s. Union of India in Writ Petition (Lodging) No.989 of 2020. 9. In his rejoinder arguments, Mr. Raichandani, learned counsel for the petitioner 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 th....
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....petitioner was not eligible to file declaration under the category of 'voluntary disclosure' since enquiry was initiated against the petitioner on 19th December, 2019. This Court held that though under Section 125(1)(f) of the said Scheme does not mention the date 30th June, 2019 by simply saying that a person making a voluntary disclosure after being subjected to any enquiry or investigation or audit would not be eligible 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. ....
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....rough the records, it is observed that you have obtained Service Tax Registration Certificate No.AAECV8951GSD001 for providing taxable Services. 2. In this regard, it is requested to submit to this office the following documents immediately for verification purpose : .......... 8. In our view, this letter cannot be considered commencement of investigation or enquiry. The letter has to be read to mean only because petitioner has obtained service tax registration for providing taxable services, the department in that regard want to verify the documents. 9. Therefore, in our view Mr. Kamat's first submission should be accepted. 10. In any event, even for a moment we hold that this letter amounts to commencement of investigation or enqui....