TaxTMI 
TaxTMI 
2022 (10) TMI 1011
X X X X Extracts X X X X
X X X X Extracts X X X X
....pondent- Patanjali Ayurveda Ltd. By the impugned judgment the learned Single Judge allowed the writ petition. 2. The respondent had preferred the writ-petition to assail the Form SVLDRS No.3 L050320SV300423 dated 05.03.2020 issued by the respondent and also sought a direction to the respondent to issue fresh Form No.3 after adjusting the amount of Rs.3,19,69,680/-, already deposited by the respondent. The respondent also sought a direction to the appellant to refund the amount of Rs.3,19,69,680/- with interest at the rate of 18% per annum. 3. As the part of the Finance Act, 2019 the Parliament framed the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 which is contained in Chapter-V of the said Finance Act. The relevant scheme is d....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nt has indicated an amount of duty as payable but not paid it and the duty amount indicated is,- (A) rupees fifty lakhs or less, then, sixty per cent. of the tax dues; (B) amount indicated is more than rupees fifty lakhs, then, forty per cent. of the tax dues; (d) where the tax dues are linked to an enquiry, investigation or audit against the declarant and the amount quantified on or before the 30th day of June, 2019 is- (i) rupees fifty lakhs or less, then, seventy per cent. of the tax dues; (ii) more than rupees fifty lakhs, then, fifty per cent. of the tax dues; (e) where the tax dues are payable on account of a voluntary disclosure by the declarant, then, no relief shall be available with respect to tax dues. (2) The relie....
X X X X Extracts X X X X
X X X X Extracts X X X X
....unt payable towards basic excise duty as 11,02,49,115/-. The respondent disputed the said estimate dated 05.03.2020. The respondent being aggrieved by the said estimate preferred the writ petition with the reliefs as taken note of hereinabove. 5. The case of the respondent-assessee was that the entire amount deposited by the assessee under protest, which included the amount towards Central Excise Duty and the interest computed thereon, was liable to be adjusted towards the tax liability payable under the scheme. 6. The stand of the appellant, on the other hand, was that the amount deposited by the respondent-assessee under the head of interest was not liable to be adjusted and only the amount deposited under the head of Central Excise Dut....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tigation or audit has to be deducted when issuing the statement indicating the amount payable by the declarant. The bare provision talks of 'any amount paid', the same does not distinguish between the amounts paid under different heads. It clearly envisages two kinds of deductions firstly any pre-deposit made at any stage of appellate proceedings under the indirect tax enactment and secondly, any deposit made during enquiry, investigation or audit. Both these species of 'pre-deposit' need to be deducted while finalizing the computation. Amount deposited by the petitioner falls in the second category. The provision only talks of amount irrespective of whether it has been paid as tax or interest or penalty. Thus, the view taken by the Desig....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ryana High Court in Schlumberger (Supra). He also drawn our attention to a circular issued by the Central Board of Indirect Taxes and Customs dated 12.12.2019, in relation to the Sabka Vishwas Scheme, 2019, which, inter alia, states as follows: "(ii) Section 124(2) provides for adjustment of any amount paid as pre-deposit at any stage of appellate proceedings or as deposit during enquiry, investigation or audit. However, an amount paid after issuance of show cause notice but before adjudication are not mentioned therein. Further, these amounts gets appropriated/adjusted at the time of adjudication. There may be situations where such deposits may have been made but could not be appropriated due to pendency of adjudication proceedings. With....