2022 (8) TMI 1315

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.... In this petition, petitioner has sought for the following reliefs: a. Quash the impugned order passed by the Designated Committee by way of letter C No.IV/16/854/2019 Adjn BNW/6593/2020 dated 08.05.2020 vide Annexure - A. b. Issue writ of mandamus or direction or any other appropriate writ directing the respondents to extend the benefit under the SVLDRS, 2019 based on the service tax liability quantified, admitted and already paid by the petitioner. c. Grant such other writ, order or direction as deemed fit in the facts and circumstances of the case in the interest of justice and equity. 2. Heard learned Senior counsel for the petitioner and learned counsel for the respondents - revenue and perused the materi....

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....(g) of the said Circular that cases under an enquiry, investigation or audit where the duty demand has been quantified on or before 30.06.2019 would be eligible under the SVLDR scheme. The said clause 10(g) of the Circular is extracted as hereunder:- "10. Further, the following issues are clarified in the context of the various provisions of the Finance (No.2) Act, 2019 and Rules made thereunder: (g) Cases under an enquiry, investigation or audit where the duty demand has been quantified on or before the 30th day of June, 2019 are eligible under the Scheme. Section 2(r) defines "quantified" as a written communication of the amount of duty payable under the indirect tax enactment. It is clarified that such written communica....