2023 (6) TMI 150

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....der evidences submitted by the petitioner in the form of audited financial statements, CA Certificate and statement reconciling the difference between turnover in audited financial statements and issue a fresh From SVLDRS-3 computing 'amount payable' i.e., "tax dues less tax relief" by including only the consideration received under renting of immovable property service and excluding the duplicate entry under other taxable service. 2. The petitioner submits that in the returns filed him in Form ST-3 the petitioner has declared taxable services for which tax is being paid is "Renting of immovable property Service". It is further submitted that apart from such declaration under Column 9, there was another declaration under the head c....

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....he demand raised has been replied as follows: "We wish to bring to your notice that we had inadvertently reported the turnover twice (once under the tax head renting of immovable property and again under the head other taxable services) in the ST-3 return for the period Oct' 16 to March' 17. Hence, we request you to consider the same and accept the liability as per SVLDRS-1. We are enclosing herewith reconciliation of turnover with turnover as per ST-3, CA certificate certifying the turnover and Audited financials for the FY 2016-17. Our authorised representative could not attend to the PH dated 14.02.2020 due to non availability, hence request you to grant a fresh PH". 5. It is submitted that all such contentions as noticed above....

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....eing existent, whether the Designated Committee as pointed out by the High Court of Judicature, Bombay could quantify the amount of duty and consequential arrears payable requires adjudication. 10. It is submitted that, as SVLDRS-3 impugned in the present case has not recorded reasons for discarding the objections raised under SVLDRS-2A, it is apparent that the Authority has rejected the contentions which are apparently contrary to law in light of the submissions made and requires to be set aside. 11. Sri Jeevan J. Neeralgi, learned counsel appearing for the Revenue would strenuously contend that the Designated Committee does not act as adjudicating Authority and has acted upon the returns filed by the petitioner which has attained finali....

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....yond such self-assessment. 14. Learned counsel for the petitioner insofar as the last contention is concerned has contended that, even in case of self-assessment, if the same is sought to be enforced, and demand would have been raised and in response to such demand, it is always open for the assessee to raise a contention including that the self-assessment was erroneous and requires rectification and if the same is enforced without taking note of contention that there was a mistake, it would amount to violation of rights under Article 265 of the Constitution of India, which also can be pressed even if there has been acquiescence. 15. It is further contended that 'amount in arrears; under Section 121(c) of SVLDRS, 2019 must be read in ....