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2022 (6) TMI 616 - MADRAS HIGH COURTCorrect calculation of tax liability - Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - Works Contract - Erection Commission and Installation Services - benefit of input tax credit - opportunity of hearing not provided - HELD THAT:- The demand if any could have been restricted only to the net of the amount after adjustment of Rs.1,03,71,501 from Rs.3,49,09,640 less the amount deposited by the petitioner merely because the credit cannot be denied, provided the credit was validly availed. This ought to have been properly examined by the Designated Committee as unnecessarily the assessee is being denied is not of the right to settle the dispute under the Scheme - If the credit was lying un-utilized, the petitioner was entitled to pay 50% of the net amount that is the tax due from the petitioner. However, this has not been done. There is no discussion in the Impugned Order. There is no merits in the impugned order passed by the respondents by demanding a sum of Rs.1,54,20,216 from the petitioner. The rules contemplate hearing. The hearing is meant for proper determination of the amount to be paid by an assessee. The petitioner has not been heard - the impugned order is set aside - case remitted back to the jurisdictional officer to arrive at the proper amount to be paid by the petitioner in the provisions of the scheme. Petition allowed by way of remand.
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