TaxTMI 
TaxTMI 
2026 (9) TMI 1759
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....022 passed by respondent No. 3 rejecting the petitioner's declaration filed under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 ("the Scheme", for short). 2. The facts of the case in brief are that for the period between 1st April 2014 to 31st December 2018, the Department initiated an investigation against the petitioner under the service tax regime. Respondent No. 5 visited the premises of the petitioner. The statement of the petitioner's Chartered Accountant was recorded, relevant documents were seized, and a panchnama was drawn. 3. Summons were also issued calling for necessary documents/records pertaining to FY 2013-2014 to FY 2017-2018. The statement of the petitioner came to be recorded under Section 14 of the Central ....
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....ndent No. 3 rejected the petitioner's application/declaration on 12th February 2020 on the ground that the petitioner was not eligible to file such declaration. The petitioner checked the CBEC website and found that the declaration/application had been rejected on 12th February 2020 on the ground that the amount had not been quantified during the stage of investigation. The petitioner requested respondent No. 3 to grant an opportunity vide its letter dated 25th February 2020 to prove its eligibility under the Scheme. 7. Without putting the petitioner to notice, respondent No. 4 on 5th March 2020 took coercive measures for recovery of service tax by directing Kotak Mahindra Bank, Kalbadevi to freeze the petitioner's bank accounts. The pet....
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....t petition. 9. We have heard learned counsel. 10. Section 121(r) of the Finance Act, 2019, inter alia, defines "quantified" as "a written communication of the amount of duty payable under the indirect tax enactment". Vide CBIC Circular No.1071/4/2019-CX.8 dated 27th August 2019, it was, inter alia, clarified that such written communication will include a letter intimating duty demand; or duty liability admitted by the person during the enquiry, investigation or audit; or audit report etc. The fact that the investigation was initiated against the petitioner before 30th June 2019 is not in dispute. Further, vide notice dated 5th March 2019, respondent No. 4 directed the Manager, Kotak Mahindra Bank, Kalbadevi to create lien under sectio....
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.... that the notice issued under Section 87(b) of the Finance Act, 1994, prior to 30th June 2019, amounts to quantification under the Scheme. Paragraphs 32 and 33 of the judgment being relevant is extracted below : "32. In so far the present case is concerned, it is evident that petitioner had given details of its outstanding service tax liability upto June, 2018 vide its intimation dated 14th September, 2018 addressed to respondent No. 5. The notice issued by the office of the Commissioner, CGST, Mumbai (W) under section 87(b) of the Finance Act, 1994 on 3rd December, 2018 also indicates that petitioner had failed to discharge its service tax liability due to the government amounting to Rs.1,07,37,503.00 for the related period which ....