2026 (1) TMI 157

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....of these companies during the Financial Year 2014-15. 3. Service Tax Returns were filed by the Appellant-Assessee and on the basis of the ST-3 Returns filed; a notice under Section 87 of the Finance Act, 1994 dated 25.09.2019 was received by the Assessee issued by the Superintendent (RangeII), Firozabad for payment of differential Service Tax in view of the scrutiny of the ST-3 Returns filed by the Assessee. The letter is reproduced for better appreciation of facts and for ready reference:- 4. Subsequently, on 27.09.2019 another letter was issued to the Assessee apprising him regarding Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The letter is reproduced below for ready reference:- 5. On the basis of the above two letters, the Assessee opted for the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 and completing the various procedures and steps as required, a final discharge certificate for Full and Final Settlement of Tax Dues under section 127 of the Finance (No. 2) Act, 2019 read with Rule 9 of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 in Form SVLDRS 4 dated 26.06.2020 was issued which covered the period from Financial Year 2014-15 to F....

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....ce on 129(2)(c) of the Scheme that if the declaration contains false particulars it would then be open to proceed with adjudication ignoring the Discharge Certificate issued by the Designated Committee cannot be sustained in view of the fact the Central Excise Officer would include an Assistant Commissioner or any other officer of the Central Excise department whereas the designated committee comprises of a Commissioner, Joint Commissioner and Additional Commissioner. Resultantly, to understand that the Discharge Certificate issued by the designated committee could be revoked, cancelled or discarded by an officer of a lower rank would result in distortion of institutional and administrative hierarchy a consequence which ought to be avoided. In this regard it may be relevant to refer to the judgment in the case of M/s.Muthu Metals v. State of Tamil Nadu reported in 1993(3) M.T.C.R.: "On a careful consideration of the submission in the light of the governing position of law, we are of the view that there is nothing in the provisions of the Act or the Rules or the scheme underlying assessment and levy of tax which disables a particular authority in the hierarchy who is otherw....

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....R alone shall have jurisdiction as regards sale of its assets till an order of winding up is passed by a Company Court. 46. It is inconceivable that in law not only will the approval have to be taken from both the courts; in case of any private sale, the Company will have to obtain the consent of both the Company Court and BIFR. While interpreting the provisions of the two statutes, the court cannot remain oblivious of the fact that in a given case, possibility of a conflict in the orders passed by the two courts may arise, which must be avoided." (ii) Commissioner of Customs v. Sayed Ali and another reported in (2011) 3 SCC Cases 537 : "20. From a conjoint reading of Sections 2(34) and 28 of the Act, it is manifest that only such a Customs Officer who has been assigned the specific functions of assessment and reassessment of duty in the jurisdictional area where the import concerned has been affected, by either the Board or the Commissioner of Customs, in terms of Section 2(34) of the Act is competent to issue notice under section 28 of the Act. Any other reading of Section 28 would render the provisions of Section 2(34) of the Act otiose inasmuch as the....

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....pellant is allowed with consequential relief, as per law. (Dictated and pronounced in open court) ============= Document 1 कार्यालय : अधीक्षक, केन्द्रीय वस्तु एवं सेवाकर एवं केन्द्रीय उत्पाद शुल्क, रेंज-II, अमन मोटर्स बिल्डिंग, सूर्य नगर, फ़िरोज़ाबाद, उ.प्र - 283203 Phone: 05612 240036 E-mail: [email protected] C.No. I/PF/ST/R-II/Fzd/2019/380 Dated : 25.09.2019 NOTICE UNDER SECTION 87 OF THE FINANCE ACT,1994-Regarding To M/s Vardhman Electronics 1/133, Suhag Nagar, Firozabad. Dear Taxpayer, Subject: Payment of differential Service Tax from F.Y.2014-15 to F.Y.207-18 (April-17 to June 17).Tax Period: - F.Y. 2014-....