2023 (10) TMI 233

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....ioner and allow them to pay the amount based on the fresh SVLDRS-3, either manually or through the online portal, and subject to such payment, issue a discharge certificate in Form SVLDRS-4 to the Petitioner. (b) that this Hon'ble Court issue a Writ in the nature of Certiorari or Mandamus or any other writ, order or direction under Article 226 directing respondents and its officer not to initiate any coercive action by way of recovery in respect of letter dated 24.09.2019 with respect to non- payment of service tax for the period October 2014 to March 2017, till the final disposal of the present petition;" 2. Facts in brief are as under: 2.1 The petitioner is the proprietor of M/s. The Cap A Pie which was engaged in the business of providing services of washing and dry cleaning of cloth/linen to different divisions of Indian Railways, Hotels and Clubs. For the period October 2014 to March 2015, there was delay in filing the ST-3 returns due to unforeseen circumstances and the same was filed on 23.04.2017 assessing service tax liability for the said period amounting to Rs. 30,86,725/-. Further, for the period April 2015 to March 2017 also, there was delay in filin....

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....petitioner appointed a Chartered Accountant to take care of the SVLDRS Applications. The Ld. Chartered Accountants have filed 5 declarations under Section 125 of the Finance Act (No.2), 2019 in Form SVLDRS 1 for the period October 2014 to March 2017. The petitioner were under the belief that the Ld. Chartered Accountant must have filed the declaration after adjusting the amount already deposited by them. 2.6 On 24.02.2020, the Respondent no. 2, issued the Notice for personal hearing, in one of the declaration no. i.e. LD 3012190014222 along with Form SVLDRS-2 stating the estimated amount payable by the petitioner under section 127 of the Finance Act, 2019 read with rule 6 of the SV (LDR) Scheme Rules, 2019 shall be Rs. 13.12.890/-. 2.7 The petitioner being not so aware of law was under the belief that the payment already made will be adjusted against in the other SVLDRS applications filed by them, therefore, the petitioner accepted the SVLDRS 2 vide SVLDRS 2A. However, to the surprise of the petitioner, the designated committee issued Form SVLDRS-3 in all the 5 declarations stating that the amount payable to avail benefit of the Sabka Vishwas Scheme shall be Rs. 39,14,954/-wi....

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....o make a declaration. Sub-section 1 excluded certain persons from making the declaration. He would submit that as per Section 125 of the Finance Act, all persons who have been subjected to an enquiry or investigation or audit and the amount of duty involved in the said enquiry or investigation or audit has not been quantified on or before the 30th day of June, 2019; are eligible. (ii) That it is not in dispute that the petitioner is eligible to file declaration under SVLDRS scheme. Section 124 of the Finance Act, 2019 specifies the relief available to the petitioner under the scheme. It is submitted that as per Section 124 any amount paid as pre-deposit at any stage of appellate proceedings under the indirect tax enactment or as deposit during enquiry, investigation or audit, shall be deducted when issuing the statement indicating the amount payable by the declarant. Therefore, the petitioner was eligible as Section 124 of the Finance Act, 2019 categorically states that any amount paid as pre-deposit at any stage of the proceedings under the indirect tax enactment or deposited during enquiry, investigation or audit, shall be deducted when issuing the statement indicating t....

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.... the matter and that no claim about making any pre-deposit was made even at the time of personal hearing. 4.2 Mr. Raval would further submit that the last date date for payment for payment of the estimated dues for settlement of the case was 30.6.2020 and the petitioner has not paid the amount declared as Tax dues in his declarations before the due date. The petitioner had made his first claim of pre-deposit only by his letter dated 07.06.2021 i.e. after almost one year of the last date for making payment under the scheme. The applicant was informed vide letter dated 22.06.2021 that the order dated 08.03.2021 of Hon'ble Supreme Court would be applicable in case of proceedings in Courts and Tribunals across the country and would not be applicable to the due date of payment under the SVLDR scheme. 4.3 Mr. Raval would submit that therefore, the submission of the petitioner that the respondents have not appropriate the payment towards the tax liability is factually incorrect. 5. Having considered the submissions made by the learned counsels for the respective parties and having peruse the papers what is evident is that the petitioner was under a misconceived belief that by....