TaxTMI 
TaxTMI 
2024 (3) TMI 1180
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....on) Scheme, 2019 (for short "SVLDRS") on the ground that the amount of tax is not quantified before 30th June 2019 and investigation is going on. Such remark has been made in an electronically generated form, being FORM SVLDRS 1, setting out such reason for the rejection. 3. This petition is pending for almost three years. On 11th March 2021, a co-ordinate bench of this Court (Coram: Ujjal Bhuyan (as his Lordship then was ) & Milind N. Jadhav JJ.) while issuing notice on the Petition passed the following order:- "Heard Mr. Shah, learned counsel for the Petitioner and Mr. Mishra for the Respondents. 2. Issue notice. 3. Mr. Mishra, learned counsel for the respondents waives notice for both the respondents. ....
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.... clear that the Respondents were not inclined and desirous of complying the order passed by this Court nor were inclined to file any affidavit in reply, although, a weak attempt is made on behalf of the Respondents today, by Mr. Sharma, to seek a further opportunity to file a reply affidavit. However, considering the facts of the present case and the discourtesy to the previous orders, we refuse to accept such request. We have accordingly proceeded to hear the arguments. 5. The relevant facts can be noted: The Petitioner is a company, registered under the Companies Act. It is stated to be engaged in hospitality business. An inquiry and investigation was initiated against the Petitioner in June 2017 by Respondent No. 2. On 22nd J....
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.... 7. Section 125(1) provides that all persons shall be eligible to make a declaration under the Scheme, except the persons mentioned therein. Subsection (1) (e) of section 125 reads thus:- "125 (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;" 8. The Petitioner, on 13th January 2020, made two applications in Form SVLDRS copies of which are annexed to the Petition. The Petitioner's forms, h....
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....etitioner. The present Petition was filed on 18th September 2020. It is seen that the said Show Cause Notices were issued to the Petitioner after the filing of the present Petition. 10. It is on the above conspectus we have heard the learned Counsel for the parties. Mr. Shah, learned Counsel for the Petitioner, submits that the Petition is clearly covered by the SVLDRS scheme as the duty payable by the Petitioner was quantified in view of the clear statements made on behalf of the Petitioners, for the period in question, that is, on 15th December 2017, and, thereafter, on 26th March 2019. He therefore submits that once the amounts stood quantified, the Petitioner's application should not have been rejected on the ground that the amounts ....
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....t as relied on behalf of the Petitioner. 12. It is thus seen that the Department has taken a clear position that the duty liability admitted by any person during enquiry, investigation or audit would amount to making him eligible for the benefits of the scheme. Such interpretation, as made by the Department, has also become relevant in terms of Section 121(r), which defines the term quantified. Section 125 (1) (e), as referred by us herein above, clearly sets out that an assessee, who has 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, would not make him eligible to take the benefit of the....