2024 (9) TMI 244

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....-in- Original No.18/2021-ST Adj (DC) dated 22.06.2021 of the second respondent, directing the petitioner to pay a sum of Rs. 38,57,329/- together with interest and penalty. 3. Operative portion of the impugned Order reads as under:- i. I uphold invocation of extended period of time under Section 73(1) of Finance Act, 1994 to demand Service Tax in this case; ii. I confirm the demand of Rs. 38,57,329/- (Rupees Thirty Eight Lakhs Fifty Seven Thousand Three Hundred and Twenty Nine only) (ST: Rs. 36,00,173/-, SBC: Rs. 1,28,578/- and KKC: Rs. 1,28,578/-) on the services rendered by M/s.Imperial Spirits and Wines Private Limited during the period from June 2015 to June 2017; iii. I order recovery of appropriate intere....

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....ted that in Form No.SVLDRS-1, the petitioner had declared the tax payable as Rs. 15,42,931.60/-. On the other hand, in response to Form No.SVLDRS-1, the respondents by Form No.SVLDRS-2, determined the amount payable by the petitioner as Rs. 38,57,329.00/-, which the petitioner also agreed to pay as was required to be paid within a period of thirty days from the date of generation of Form No.SVLDRS-3 by the respondent Designated Committee. It is further submitted that however on 24.03.2020, lockdown was imposed as a result of which, the petitioner was unable to pay the amount in time. Immediately, the respondents have issued the Show Cause Notice dated 02.12.2020, and have confirmed the demand vide impugned Order-in-Original dated 22.06.2021....

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....was imposed on 24.03.2020, nothing precluded the petitioner from depositing the amount and the petitioner thus, is deemed to have abandoned the option to settle the dispute under the aforesaid Scheme and therefore, the Show Cause Notice dated 02.12.2020 was issued, which has culminated in the impugned order. It is further submitted that the petitioner has an alternate remedy and therefore, the writ petition is liable to be dismissed. 11. I have considered the arguments advanced by the learned counsel for the petitioner and the learned Senior Standing Counsel for the respondents. 12. The attempt of the parliament to recover the arrears of tax under the aforesaid Scheme in Finance Act No.2/2019 vide Sabka Vishwas (Legacy Dispute Resolut....