TaxTMI 
TaxTMI 
2023 (11) TMI 1170
X X X X Extracts X X X X
X X X X Extracts X X X X
....ent therein. 4. In W.P.No.4434 of 2022, the first respondent, the Commissioner, Office of the Commissioner of GST and Central Excise has confirmed the demand against the petitioner proposed in Show Cause Notice No.84/2019- ST dated 08.11.2019 vide Impugned Order in Original No.06/2022 (C) dated 31.01.2022. 5. The petitioner had filed an application under SVLDRS, 2019 on 25.12.2019. The application has been auto-rejected in the system with the following endorsement:- "Quantification of tax dues was not done on or before 30.06.2019" 6. The petitioner had filed this application in Form SVLDRS-1 on 25.12.2019 under the main category "Investigation, Enquiry or Audit" by Investigation by DGGI. 7. The petitioner was engaged in supply of tangible goods and had declared a tax liability of Rs. 7,81,15,440/-. In the said Form the petitioner has also referred to quantification the audit by 5/2018 dated 05.01.2018. 8. The facts on record indicate that even prior to filing of the application under SVLDRS, 2019 Scheme, the petitioner had filed ST-3 returns after initiation of investigation between 07.01.2018 and 22.02.2018 for the period 2014-2015 to 2017-2018 as detailed ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....7.08.2019 1071/4/2019-CX.8 4. The relief extended under this Scheme is summed up, as follows:- a) For all the cases pending in adjudication or appeal (at any forum), the relief is to the extent of 70% of the duty involved if it is Rs. 50 lakhs or less and 50% if it is more than Rs. 50 lakhs. The same relief is available for cases under investigation and audit where the duty involved is quantified and communicated to the party or admitted by him in a statement on or before 30.06.2019. b) In cases of confirmed duty demand, where there is no appeal pending, the relief offered is 60% of the confirmed duty amount if the same is Rs. 50 lakhs or less and it is 40% if the confirmed duty amount is more than Rs. 50 lakhs. c) In cases of voluntary disclosure of duty not paid, the full amount of disclosed duty would have to be paid. d) There will be full waiver of interest and penalty under all the categories of cases, as at (a) to (c) above. 2. 12.12.2019 1074/07/2019-CX (V) For the purpose of eligibility under the Scheme in some of the categories such as litigation, audit/enquiry/investigation etc., the relevant date is 30.06.2019. Howeve....
X X X X Extracts X X X X
X X X X Extracts X X X X
....the amount estimated to be paid by the declarant and amount estimated by the designated committee exceeds the amount declared by the declarant. It is submitted that only under those circumstances, the designated committee can issue a notice electronically indicating the estimate of the amount payable by the declarant on or before first day of May 2020. 19. It is submitted that only in the event where such a notice is issued, question of a declarant being heard would arise under Section 127(3) of the Scheme. It is submitted that since there was no quantification before the cut off date viz., 30.06.2019, the application filed by the petitioner under the scheme was not maintainable and therefore was rightly rejected. 20. The learned Senior Panel Counsel for the respondents in W.P.No.4434 of 2022 submits that the issue has been answered against the petitioner in the case of M/s.Win Power Engineering (P) Ltd., vs. The Designated Committee Sabka Vishwas Legacy Disputes Resolution Scheme, 2019, Chennai and another rendered in W.P.No.11785 of 2020 and etc., dated 30.11.2022. A specific reference was made to Paragraph 162 to 164, which reads as follows:- "162. However, only a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....of the service tax liability on or before 30.06.2019. If any of the exception in Section 125(1) of the aforesaid Scheme was attracted, the declarant would not be entitled to file an application for settling the dispute under the aforesaid scheme. 27. Section 125(1)(e) of the aforesaid scheme bars an assessee from filing an application where the amount of duty involved has not been quantified on or before the 30th day of June, 2019 in the case of an assessee who have been subjected to an enquiry or investigation or audit. Section 125(1)(e) of the aforesaid scheme reads as under:- "125 Declaration under Scheme (1)All persons shall be eligible to make a declaration under this Scheme except the following, namely:- (a) --- (b)--- (c)--- (d)--- (e) 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." 28. The expression "enquiry" and "quantified" have been defined in Section 121 (m) & Section 121 (r) of the aforesaid Scheme. Section 121 (m) & Section 121 (r) of the afo....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n in the second mention Circular No.1074/07/2019-CX dated 12.12.2019 bearing reference:F.No.267/78/2019/CX-8-Pt.III, content of which has also been extracted above. It has been clearly stated that in case of enquiry/investigation/audit where tax due have been quantified on or before 30.06.2019, application can be filed. 35. In the present case, the petitioner has field belated returns between 07.01.2018 and 22.02.2018 for the returns in ST-3 for the period between 2014-2015 and 2017-2018 as is evident from the reading of the Show Cause Notice and the table in paragraph 7.6. which has been again extracted above. 36. The variance in the amount is only Rs. 1,93,440/-. Thus, there is quantification by the petitioner based on the audit that was conducted which has culminated in the issuance of Show Cause Notice No.84/2019-ST dated 08.11.2019. 37. Therefore, the petitioner is entitled to be relief under the scheme. Consequently, the proposals in the Show Cause Notice No.84/2019-ST dated 08.11.2019 was unwarranted. Order in Original No.06/2022 (C) dated 31.01.2022 ought not to have been passed against the petitioner vide Order in Original No.06/2022 (C) dated 31.01.2022. 38. T....