2023 (9) TMI 659

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.... challenged impugned communication dated 07.01.2020 issued by the 1st respondent. By the impugned communication dated 07.01.2020, the 1st respondent has informed the petitioner that the application filed by the petitioner in Form SVLDRS-1 dated 07.11.2019 under the provisions of the Sabka Visvas (Legacy Dispute Resolution) Scheme, 2019 has been rejected. 2. The impugned communication gives no reason as to why the aforesaid application/declaration filed by the petitioner under the provisions of the aforesaid scheme on the aforesaid date has been rejected. 3. However, a reading of Paragraph No.4 of the Counter affidavit indicates that the only reasons given by the respondent for rejecting the application filed by the petitioner in Form ....

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....e email communication of Audit-II GST, Chennai Commissionerate, it can be seen that on 31.05.2019, no quantification of the amount was done by the Auditors but sought clarification from the petitioner; Also, the attachments to the email dated 31.05.2019 contain merely the worksheets on different issues/queries which were prepared based on the available documents/records. However, the petitioner did not co-operate with auditors of Central GST department and furnish the documents/details sought. The above cited communication was clearly a reminder/follow -up communication with the petitioner". 4. A perusal of the declaration/application petitioner in Form SVLDRS-1 dated 07.11.2019 under the provisions of Sabka Visvas (Legacy Dispute Resolu....

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....ble under the provisions of Finance Act, 1994 as well as it is one of the specified enactment in Section 122(a) of the said Scheme. 9. A reading of the documents filed by the petitioner particularly the subsequent audit letter dated 21.08.2019 which shows that after 30.06.2019 the amount that quantified was Rs. 56,46,036/-. It is marginally higher by Rs. 18,944/- from the amount quantified under letter dated 31.05.2019 of the Audit Department. By a communication dated 29.06.2020 issued to the petitioner in line with Boards Instruction dated 08.07.2016 bearing Reference F.No.1080/11/DLA/CC/Conference/2016/1208 and Boards Instruction dated 13.10.2016 bearing Reference F.No.1080/11/DLA/CC/Conference/2016/1208 called upon the petitioner to p....