2023 (1) TMI 1143

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....on 124 (1) (a) (ii) of the Finance Act, 1994 ( 'FA') for the purposes of the Petitioners' application under the Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019 (SVLDR Scheme) to be considered. 2. A counter affidavit has been filed on behalf of the Opposite Parties, in which certain facts stand admitted viz., that the Petitioners had applied under the SVLDRS 2019 on 23rd December, 2019 and that the Petitioners were issued a notice to appear before the Designated Committee for a personal hearing on 17th January, 2020. 3. It is further stated that that Petitioner No.1 had submitted Form SVLDRS-2A on 17th January 2020 whereby the Petitioners agreed that the estimated amount payable by the Petitioners was Rs.51,62,527/- as calcula....

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....A reveals that the expression 'tax dues' has been defined as under: "123. For the purposes of the Scheme, "tax dues" means- (a) where- (i) a single appeal arising out of an order is pending as on the 30th day of June, 2019 before the appellate forum, the total amount of duty which is being disputed in the said appeal; (ii) more than one appeal arising out of an order, one by the declarant and the other being a departmental appeal, which are pending as on the 30th day of June, 2019 before the appellate forum, the sum of the amount of duty which is being disputed by the declarant in his appeal and the amount of duty being disputed in the departmental appeal: Provided that nothing contained in the above clauses shall be applicable wh....

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....0. The declarant files a second appeal. The amount of duty which is being disputed is Rs. 900 and hence tax dues are Rs. 900; (b) where a show cause notice under any of the indirect tax enactment has been received by the declarant on or before the 30th day of June, 2019, then, the amount of duty stated to be payable by the declarant in the said notice: Provided that if the said notice has been issued to the declarant and other persons making them jointly and severally liable for an amount, then, the amount indicated in the said notice as jointly and severally payable shall be taken to be the amount of duty payable by the declarant; (c) where an enquiry or investigation or audit is pending against the declarant, the amount of duty paya....

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....is nil, then, the entire amount of late fee or penalty; (c) where the tax dues are relatable to an amount in arrears and,- (i) the amount of duty is, rupees fifty lakhs or less, then, sixty per cent of the tax dues; (ii) the amount of duty is more than rupees fifty lakhs, then, forty per cent. of the tax dues; (iii) in a return under the indirect tax enactment, wherein the declarant 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 declara....