TaxTMI 
TaxTMI 
2022 (11) TMI 634
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....for Respondent Nos.3 and 5. P.C.:- 1. Petitioner is impugning an order dated 12th February, 2020 passed by Respondent No.3 rejecting Petitioners' Application under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) on the ground that the amount of duty in the case of Petitioners was not quantified on or before 30th June, 2019. Petitioner No.1 is engaged in the business of providing ....
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....d, Petitioner decided to take advantage of the same and filed a declaration on 18th November, 2019. On 5th December, 2019 Petitioner received a show cause notice from Respondent No.4 raising a demand of Rs.2,35,31,795/-. On 17th December, 2019 Respondent No.3 issued a show cause notice in Form SVLDRS-2 which accepted the quantification of Rs.97,82,935/- as the tax dues payable, admitted pre-deposi....
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....d in the said inquiry or investigation or order has not been quantified on or before 30th June, 2019. The only requirement in our view therefore is to see whether the amount of duty involved has been quantified on or before 30th June, 2019. The answer to this is, amount of duty has been quantified. We state this because in the reconciliation statement submitted, copy whereof is at Annexure-D to th....
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....f India 2022 (64) G.S.T.L. 468 (Bom.) and it reads as under; "9. We have to now examine whether these twin conditions have been met. To answer this, we will also have to consider a Notification No.5/2019-Central Excise (N.T.), dated 21st August, 2019 and Circular No.1071/4/2019-CX 8, dated 27th August, 2019 issued by Central Board of Indirect Taxes and Customs in which clause (10)(g) reads as un....