2025 (4) TMI 1823

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.... quashing impugned Order-in-Appeal (OIA) bearing A No.221/2022-23 A-II in OIA No. 185/2023 CT dated 15.09.2023 (Annexure-A) passed by the respondent No.1." 2. Perusal of the material on record would indicate that the respondents promulgated the scheme known as 'Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019' (for short "SVLDR Scheme") pursuant to which petitioner filed four different declarations as under: Sl. No. Period Category 1 January 2013 to March 2016 Category 2 April 2016 to September 2016 Voluntary 3 October 2016 to March 2017 Arrears 4 October 2016 to March 2017 Arrears 3. In pursuance of the same, respondents determined the tax payable and issued Form SVLDRS-3 in favour o....

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....nt No.1 issued Form SVLDRS-3 to the petitioner vide Annexure-G1 calling upon the petitioner to pay a sum of Rs.1,49,27,961/- towards full and final settlement under the SVLDR Scheme. Subsequently, the said payment was made by the petitioner on 27.12.2019, who addressed a communication dated 31.12.2019 to the respondent intimating respondent No.1 that the entire amount as demanded in Form SVLDRS-3 was paid by him as can be seen from the payment challans. Subsequently, on 08.09.2020, respondents addressed a communication to the petitioner informing him that the discharge in Form SVLDRS-4 could not be issued in favour of the petitioner on account of nonpayment of the aforesaid sum of Rs.1,49,27,961/- by the petitioner and that the same has to ....

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....0. It is therefore clear that the respondents have accepted and acquiesced to the fact that the petitioner was entitled to the benefit of the SVLDR Scheme and the petitioner having paid the aforesaid sum of Rs.1,49,27,961/- on 31.12.2019 within a period of 30 days from 02.12.2019 on which date Form SVLDRS-3 was issued, respondent No.2 clearly fell in error in issuing show-cause notice without considering or appreciating that the payment referred to without considering or appreciating or taking into account the said undisputed payment made by the petitioner. The impugned show-cause notice is clearly contrary to the undisputed to the facts and circumstances and consequently, upon petitioner making payment of the aforesaid amount on 31.12.2019....