TaxTMI 
TaxTMI 
2025 (6) TMI 1817
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....tion Database Access and Retrieval Services which was subjected to tax on reverse charge basis in terms of Section 68(2) of the Finance Act, 1994 read with Notification No.30/2012-Service Tax (ST) dated 20.06.2012. 3. It appears that as a recipient of the aforesaid service, the petitioner had failed to pay service tax on reverse charge basis and therefore summons were issued to the petitioner on 12.06.2019. It appears that the Director General of GST Intelligence (Goods and Service Tax) under the GST Act, an Officer of DGGI had sent email to the petitioner on 23.12.2019 and 26.12.2019, whereby, the petitioner was informed that the petitioner was liable to pay the tax of Rs. 22,08,034/-. 4. A copy of the said attachment to the email has been kept along with the typed set of papers. The said email is said to have been received by the petitioner from the personal mail ID of the Officer's name Ramesh Babu from his email address [email protected] and was addressed to one kr [email protected] of the petitioner. On receipt of the aforesaid email, the petitioner paid the aforesaid amount of Rs. 22,08,034/- on 27.12.2019 and thereafter filed a declaration in Form SVLDRS-1 on ....
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....the SVLDRS Scheme, 2019, the facts remains that the petitioner was otherwise entitled to the benefit of the Scheme and the amount that was paid prior to the filing of the declaration has to be accepted in terms of Section 124(2) of the SVLDRS Scheme, 2019. 11. That apart, the learned counsel for the petitioner would also draw attention to the response of the petitioner to the questions before filing the declaration on 27.12.2019 wherein, in response to Question No.6 and Question No.8, the petitioner has categorically answered "yes". However there was a mistake in answer to Question No.6 and Question No.8 which was answered by the petitioner on 27.12.2019. It reads as under:- "6. Have you been subjected to any audit under the Central Excise Act, 1944 or Chapter V of the Finance Act, 1994 in respect of goods / services or both for which this declaration is being made? [Note: If you answer YES to this question, you are eligible to proceed further under the VOLUNTARY DISCLOSURE category.] 8. Have you been subjected to any enquiry or investigation under the Central Excise Act, 1944 or Chapter V of the Finance Act, 1994 in respect of the goods / services or ....
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..... Further, what constitutes an enquiry or investigation or audit has also been defined [Sections 121(g) and 121(m)]. A doubt has been expressed as to whether benefit of the Scheme would be available in cases where documents like balance sheet, profit and loss account etc. are called for by department, while quoting authority of Section 14 of the Central Excise Act, 1944 etc. It is clarified that the Designated Committee concerned may take a view on merit, taking into account the facts and circumstances of each case as to whether the provisions of Section 125(1)(f) are attracted in such cases. (vii) Section 125(1)(a) excludes cases which are under appeal and where final hearing has taken place on or before 30th June, 2019 from the purview of the Scheme. Similar exclusion has been made applicable, mutatis mutandis, under Section 125(1)(c) to cases under adjudication. It is clarified that such cases, however, may still fall under the arrears category once the appellate or adjudication order, as the case may be, is passed and has attained finality or appeal period is over, and other requirements under the Scheme are fulfilled." 14. Learned counsel for the petitioner further....
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....t the petitioner has to work out the remedy, if any. 19. Learned Senior Panel Counsel for the respondents has drawn attention to the decision of the Division Bench of this Court in M/s.Win Power Engineering (P) Ltd., Vs. The Designated Committee, Sabka Vishwas (Legacy Disputes Resolution) Scheme, Chennai and another in W.P.Nos.11785 and 12957 of 2020 and W.P.Nos.3320 and 3322 of 2022 dated 30.11.2022. 20. I have considered the arguments advanced by the learned counsel for the petitioner and the learned Senior Panel Counsel for the respondents. 21. The fundamental issue that arises for consideration is as to whether the petitioner was indeed entitled to avail the benefit of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 which came into effect from the appointed date. Prior to the aforesaid Scheme, investigations were being made regarding the tax liability of the petitioner and several notices including summons were issued to the petitioner on 12.06.2019, statements were also recorded from the Director of the petitioner namely D.Arunprasad on 12.06.2019. Similarly on 13.09.2019, statement was also recorded from Mr.Sunil Kalamangalam who was looking after the Senior V....
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....n 125(1) which reads as under:- "125(1). All persons shall be eligible to make a declaration under this Scheme except the following namely:- "(a)...... (b)..... (c)..... (d).... (e).... (f). a person making a voluntary disclosure:- (i) after being subjected to any enquiry or investigation or audit: or (ii) having filed a return under the indirect tax enactment, wherein he has indicated an amount of duty as payable, but has not paid it." 24. Thus, the petitioner was not entitled to file a declaration in Form SVLDRS-1 in terms of Section 125(1) of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. 25. In this case, the Form SVLDRS-1 that was filed on 30.12.2019 was accepted by the Designated Authority in Form SVLDRS-3 by the respondents herein by mistake, as there was no scope for entertaining the application under Section 125(1)(f) which has been extracted above. 26. Section 124 contemplates the SVLDRS Scheme, the following reliefs are available to a declarant:- 124.(1) Subject to the conditions specified in sub-section (2), the relief available to a declarant under this Scheme shal....