TaxTMI 
TaxTMI 
2024 (12) TMI 679
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....e. The Rule is made returnable immediately at the request and with the consent of the learned counsel for the parties. 3. By this petition under Article 226 of the Constitution of India, the Petitioner is challenging the rejection of his application, made under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 ("SVLDR Scheme"), by the Respondents on the ground that since the duty demand was not quantified before 30 June 2019, the Petitioner is not eligible to avail the benefit of the said Scheme. Brief facts :- 4. The Petitioner is carrying on business as a sole proprietor in the name of M/s. Evershine Cleaners and is engaged in providing dry cleaning services. 5. On 28 June 2018, summons under Section 83 of the Finance Act, 1994 ....
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..../- since he was under a belief that the difference was paid by his vendors. However, without going into this issue, if the Designated Committee had informed that he was required to pay Rs. 28,72,603/-, he would have done so and even today he is ready and willing to pay the said amount. However, based on this, the Petitioner cannot be said to be ineligible for availing the benefit of the Scheme as per Section 125 (1) (e). 9. Per contra, Mr. Sharma submitted that as against the duty amount of Rs. 28,72,603/-, the Petitioner in his application has stated only Rs. 23,82,188/- and furthermore in show cause notice post 30 June 2019 quantification is done at Rs. 28,72,603/- and therefore, he was considered as ineligible. However, as an officer of....
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....ore, in our view, the quantification of duty was made prior to 30 June 2019 and merely because a show cause notice is issued after 30 June 2019, it cannot be said that the quantification was not made prior to 30 June 2019. The SVLDRS Scheme is silent as to who should quantify. 13. Section 125 (1) (e) disqualifies if there is no quantification on or before 30 June 2019 and not where there is difference in figure in the quantification. In the instant case before us as against the show cause notice demand of Rs. 28,72,603/-, the Petitioner has quantified Rs.23.73 lakhs prior to 30 June 2019. Therefore, the Petitioner cannot be said to be disqualified under Section 125 (1) (e) of SVLDR Scheme. 14. Under Section 126 of SVLDR Scheme, the Design....