TaxTMI 
TaxTMI 
2024 (4) TMI 302
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....consent of the parties, heard finally. 2. This Petition has been filed under Article 226 of the Constitution of India. The Petitioner is engaged in providing works contract service and registered under the category of "Works Contract Services" as Service Provider under the provisions of the Finance Act, 1994. 3. During the period 2014 to June 2017, the Petitioner was regularly filing ST-3 Returns. However, due to financial crunch, the service tax liability could not be discharged by the Petitioner in that particular month. As and when the funds got released from the Service Receiver, the Petitioner immediately discharged the liability of service tax as detailed below. Period involved Date of payment Service tax liab....
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.... been correctly declared and tax waiver remains unchanged even if the category is changed. The actual tax dues pertaining to this case, covered under OIO No. 09/2018 ST dated 25.05.2018 is Rs. 10,08,116/-. Tax deposits already made as per the Jurisdictional Officer's verification report is Rs. 5,27,263/-. Since the amount of pre-deposit/deposit paid by the assessee exceeds the amount of tax payable after applying tax relief. Eligible for discharge under the scheme." 8. In paragraph 7 of the Affidavit in Reply dated 2nd July 2021 of Parveen Jindal, Deputy Commissioner of CGST and Central Excise Division IV, Navi Mumbai Commissionerate, filed on behalf of the Respondents, it is admitted by the Respondents that the said remark was a sys....
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....er going into the validity and legality of the provision direct the Respondents to issuance SVLDRS -2. b. That this Honourable court be pleased to issue a writ of mandamus or any other appropriate writ, order, or direction ordering and directing the respondent to issue Form SVLDRS-2 and give the Petitioner and opportunity to present their case, if there is a dispute with respect to amount payable under the scheme. c. That this Honourable court be please to issue writ of mandamus or any other appropriate writ, order or direction ordering or directing respondents to Set Aside and Quash the impugned Show Cause notice." 13. Heard the learned counsel for the parties and perused the documents on record. 14. Sub-sections (1....
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.... Rules) is also relevant and is set out hereunder. "6. Verification by Designated Committee and issue of estimate, etc. - (1) The declaration made under section 125, except when it relates to a case of voluntary disclosure of an amount of duty, shall be verified by the Designated Committee based on the particulars furnished by the declarant as well as the records available with the Department. (2) The statement under sub-sections (1) and (4) of section 127, as the case may be, shall be issued by the Designated Committee electronically, within a period of sixty days from the date of receipt of the declaration under sub-rule (1) of rule 3, in Form SVLDRS-3 setting forth therein the particulars of the amount payable ....
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....VLDRS-3, the Designated Committee may modify its order only to correct an arithmetical error or clerical error, which is apparent on the face of record, on such error being pointed out by the declarant or suo motu by issuing electronically a revised Form SVLDRS-3." 16. Sub-section (2) of Section 127 of the Sabka Vishwas Scheme clearly provides that, where the amount estimated to be payable by the declarant, as estimated by the Designated Committee, exceeds the amount declared by the declarant, then the Designated Committee shall issue in electronic Form an estimate of the amount payable by the declarant within thirty days of the date of receipt of the declaration. Further, sub-section (3) of Rule 127 provides that, after the issue of thi....
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....ty of personal hearing to the declarant and then decide the matter. 19. In the present case, it is obvious that there is a dispute between the Petitioner and the Respondents in respect of service tax amount payable by the Petitioner. According to the Petitioner, it has paid the said amount of Rs. 23,17,088/-. Whilst, according to the Respondents, the said amount had to be paid by the Petitioner as stated in Form SVLDRS-3 issued by the Respondents as well as in Show Cause Notice dated 30th December, 2020 issued by Respondent No. 3. 20. In these circumstances, in our view, as per the provisions of Section 127 of the Sabka Vishwas Scheme and Rule 6 of the Sabka Vishwas Rules, the Designated Committee was required to issue Form SVLDRS-2 i....