TaxTMI 
TaxTMI 
TaxTMI 
2025 (6) TMI 1737
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....nd setting aside the impugned communication/Order dated 25.07.2023 (Annexure-A) passed by Respondent No. 2; 10.(B) That Your Lordships may be pleased to issue a Writ of Mandamus or any other appropriate writ, order or direction to accept the SVLDRS-1 issued under ARN No. LD301219006471 and LD3012190003403 with the PAN of HUF forthwith and extend the benefit of the Scheme; 10.(C)Pending hearing and final disposal of the present petition, Your Lordships may be pleased to direct the Respondents to process the application made under SVLDRS-1 with ARN No. LD3012190006471 and LD3012190003403; 10.(D)An ex-parte ad-interim relief in terms of Paras 10(C) above may kindly be granted; 10.(E)Any other further relief that may be deemed fit in the facts and circumstances of the case may also please be granted." Brief facts of the case are as under: 4. The petitioner was a Director of M/s. Shriram Tubes Private Limited and M/s. Shital Tubes Private Limited which manufactured excisable goods 'copper tubes' falling under CTH 74 of the Central Excise Act, 1944 (for short 'the Act'). Both the companies have been closed for past several years. 5. The Director General of Central Excise....
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....re not accepted on the ground that the application was treated to have been filed by HUF in view of the PAN number of the HUF being shown in the application whereas the penalty was imposed upon the individual and the application was held to be infructuous as the same was not filed by the legal person in dispute. The application made by the petitioner in Form-SVLDRS-1 was therefore rejected with the following remarks: "Remarks: The Application has been filed by HUF. However, the penalty was imposed upon an individual. HUF is a legal and juristic entity different from an individual. No penalty has been imposed in the SCN or Order upon the HUF. Therefore the application not being filed by the legal person in dispute becomes infructuous. The applicant here (HUF) is not the party to dispute." 13. It is the case of the petitioner that thereafter, by letter issued in March, 2020, the petitioner was called upon to remain present before the Deputy Commissioner CGST, Ahmedabad (South) on 13/03/2020 as both the applications filed by the petitioner appears to be void. The petitioner, by reply dated 11/03/2020, submitted the clarification with regard to the discrepancies pointed out in t....
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....e of the petitioner being 'Jitendra C. Shah' and 'Jitendra C. Jain' are one and the same and both pertains to the petitioner only and no other person has come up to settle the disputes of the penalty imposed upon the petitioner which was subject matter of the appeal before the CESTAT. 20. It was further submitted that the respondents authorities have accepted the application filed by the petitioner having ARA No. LD1410190000020 on 14/10/2019 in name of 'Jitendra C. Jain' in PAN of the HUF and Form-SVLDRS-4 is also issued. It was submitted that the said application was filed by the petitioner regarding the show cause notice issued in case of M/s. Shital Tubes Private Limited. It was therefore submitted that the respondents authorities could not have rejected the application filed by the petitioner on technical ground in absence of any dispute regarding the eligibility of the petitioner. 21. It was further submitted that respondent No. 2 could not have rejected the application referring to the PAN or name of the petitioner when the petitioner has clarified in response to the show cause notice about the same. It was further submitted that as per the SVLDRS, respondent No. 2 ought t....
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..../10/2019 is accepted without any demur and no objection was raised with regard to the surname or PAN shown by the petitioner in the form. 25. The object of SVLDRS is to reduce the litigation by resolution of the disputes so as to liquidate the legacy cases of the Central Excise and Service Tax which are subsumed in GST and which were pending in various forums. 26. Under the scheme, amnesties allowed by offering an opportunity to the tax payer to pay the outstanding tax at a concession and by granting waiver of interest and penalty so as to insentivise the tax payer to pay the tax and to put an end to the pending litigation. As per the scheme for dispute resolution, substantial relief in tax dues for all categories of cases as well as full waiver of interest, fine and penalty is granted. Respondent no.1 has issued various tax releases circulars and effectives defining various aspects of the scheme and benefits and amenities provided therein. 27. Under Section 124(1)(b) of the scheme, tax dues are relatable to a show cause notice for pending litigation and the amount of duty or penalty as per the said notice is required to be paid as per the provision of the scheme and if only pen....