TaxTMI 
TaxTMI 
TaxTMI 
2022 (1) TMI 1350
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....ground that the date and order-in-original number have been wrongly given and instead of the said number, the order in appeal number issued by the Commissioner of Appeals had been mentioned and, therefore, the application was rejected. The assessee on being intimated about the rejection of the application vide electronic communication dated 05.02.2020 filed the writ petition being WPA 5235/2020 praying for issuance of writ of mandamus to direct the Designated Committee represented through its Commissioner, GST Bhavan to withdraw the order dated 05.02.2021 and for a consequential direction to consider the application under SVS Scheme, by taking on record their application dated 17.12.2019 and by reckoning the order-in-original dated 02.11.2015. 3. The writ petition was disposed of by order dated 28.09.2020 after noting submissions of the revenue that there was no appropriate authority for filing an application or representation under the said scheme for rectification of any mistake. This submission by the revenue was noted by the court and the learned writ court observed that such stand could not have been taken and the assessee was entitled to be furnished with details of th....
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....tion 122 defines 'tax due' for the purposes of the scheme. In the case in hand, the tax dues is not in dispute. Section 123 enumerates the reliefs available under the scheme; Section 124 speaks about declaration under the Scheme; Section 126 deals with the issue of statement by Designated Committee and Section 127 deals with rectification of errors. As Section 127 would have a bearing on the case on hand, the same is quoted hereinbelow: "Section 127. Within thirty days of the date of issue of a statement indicating the amount payable by the declarant, the designated committee may modify its order only to correct an arithmetical error or clerical error, which is apparent on the face of record, on such error being pointed out by the declarant or suo motu, by the designated committee." 7. The assessee made an application electronically as required under the scheme of 2019. The screen shot of the uploaded SVLDRS-1 shows that the appeal number, the date of appeal, the forum, the order in original number and date are required to be mentioned apart from other details pertaining to the basic excise duty, cess etc. In terms of the notification issued by the Central Government date....
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....given an opportunity to the declarant to rectify the minor defects which are within their knowledge. Interestingly, the assessee would state that he was orally intimated by the department to furnish all particulars which prompted them to send an email to the official ID of the Department on 10.01.2020. The assessee had appended the relevant documents, more particularly, the order-in-original dated 21.1.2015. Obviously the assessee cannot expect a reply from the department but the fact remains the email had been received by the department. This email, which was sent by the assessee, is dated 10th January, 2020 and assuming the department was of the opinion that beyond 15.01.2020 their hands were tied, even then the information which was furnished by the assessee on 10th January, 2020 necessary rectification could have been done to the online application by substituting the correct date and number of the order-in-original instead of the order-in-appeal. However, such attempt appears to have not been done by the department but the assessee was visited with the order of rejection dated 5.2.2020. Thus, the issue would be whether the designated committee as constituted in terms of Sectio....
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....he claim made under the said scheme starts only upon an application being made. 9. The only reason for rejection of the application of the appellant was that wrong particulars in respect of the order-in-original were uploaded while applying under the said scheme but the fact remains that the appellant furnished the necessary documents including the order-in-appeal as well as the order in original before the Designated Committee well before the last date for applying under the said scheme. Since all the relevant materials required for the purpose of assessing the eligibility as well as the entitlement of the appellant to the benefits of the said scheme were available with the Designated Committee, the action of the Designated Committee in rejecting the application of the appellant on such technical ground calls for interference by this Court. 10. In the facts of the instant case it was incumbent upon the Designated Committee to offer an opportunity to the appellant to rectify such technical error within a stipulated time. Since admittedly the order of rejection was communicated to the appellant after expiry of the last date stipulated under the said scheme for submissi....
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....red by the Hon'ble Supreme Court on the effect of withdrawal of exemption in public interest can have no application to the facts of the case. Furthermore, the scheme has not been challenged by the assessee. That apart we have held that the assessee's right to get his declaration processed does not stand extinguished on or after 15.1.2020 as it is the cut off date for filing the declaration alone. The learned senior standing counsel for the appellant revenue places reliance on the decision in the case of Indian Railway Catering and Tourism Corporation Limited vs. Indian Railway Major and Minor Caterers Association & Ors. reported in (2011) 12 SCC 792. This decision is also on the scope of judicial review of policy decision of the government as observed earlier. There is no attempt made by the assessee to seek for review of any policy decision nor there is any challenge to a policy decision. Therefore, the decision relied upon by the learned senior standing counsel cannot be applied to the facts of the case on hand. It is further relevant to note that a communication had been issued by the Central Board of Indirect Taxes and Customs pursuant to an interim order passed by the Hig....