2020 (7) TMI 771 - HC - Indian Laws

Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules 2019 - petitioner claimed to have paid excess tax - petitioner has placed the facts before the committee for consideration or not - case of petitioner is that petitioner has paid tax as per Annexure-F and the same has not been considered - HELD THAT - The resultant position is the Revenue has demanded a tax of Rs. 36.54 lakhs as per Annexure-A. In view of the disputed claims with regard to taking into account the tax claimed to have been paid by the petitioner in the opinion of this Court it would be just and appropriate to direct the Committee to grant an opportunity of hearing to the petitioner and pass appropriate orders afresh. Matter is remitted as per Annexures D and F to the Committee and the designated Committee shall issue notice give an opportunity of personal hearing to the petitioner consider the material on record and pass fresh orders in accordance with law - Petition allowed by way of remand.

Summary

Issues:
1. Application under Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019
2. Discrepancy in tax payment and demand by the designated Committee

Analysis:
The petitioner, a Public Limited Company engaged in software development and manpower services, filed an application under the Sabka Vishwas Scheme. The designated Committee of Bangalore South Commissionerate issued an order demanding a tax payment of &8377; 36,54,269, which the petitioner contested, claiming to have already paid excess tax. The petitioner's Senior Advocate argued that the Committee did not consider the excess tax payment made by the petitioner, while the Advocate for the respondents contended that the Committee based its decision on available records, noting discrepancies in the opening and closing balances provided by the petitioner.

Upon careful consideration of the arguments presented, the Court acknowledged the conflicting claims regarding the tax payment made by the petitioner. In light of this, the Court deemed it appropriate to set aside the order dated 13th March 2020 and remit the matter back to the Committee for fresh consideration. The Court directed the Committee to provide the petitioner with a hearing opportunity, review the material on record, and issue new orders in accordance with the law. Importantly, the Court specified that the petitioner would only be granted one opportunity to be heard in this matter.

Therefore, the Court disposed of the petition without imposing any costs, emphasizing the need for a fair and thorough reevaluation of the tax dispute between the petitioner and the designated Committee under the Sabka Vishwas Scheme.