2023 (3) TMI 642

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....stitution of India assailing impugned order dated 11.02.2020 (Annexure P/1) by which form SVLDRS-1 submitted by the petitioner under "Sabka Vishwas Legacy Dispute Resolution Scheme, 2019" has been declined to be accepted on the ground that the same pertains to deposit of only interest and not tax dues as per Section 123 of The Finance Act (No.2), 2019 and since no relief can be granted purely for the amount of interest u/S 124 of the said Act, the declaration was rejected. 2. Initially, the respondent on being noticed took the stand that the interest part is not covered under the expression "Tax Dues" for seeking benefit under the "Sabka Vishwas Legacy Dispute Resolution Scheme, 2019" but, in all fairness Shri G.S. Thakur representing th....

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....been examined by the Board. Kind attention is invited to clause (iii) of para 2 of the Circular 1073/06/2019-CX dated 29.10.2019, wherein it has already been clarified that in cases where the assessee has filed ST-3 return on or before 30.6.2019 and has paid the tax dues in full before filing the application, the declarant is eligible to avail the enfirt of the scheme for waiver of interest. This shall also include the cases where the interest has been demanded by an SCN/O-i-O. 4. Hindi version follows. Signed by Rubal Saroha Date: 06-10-2022 12:24:01, Reason: Approved                           ....