9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (1) TMI 32 - HC - Service TaxRejection of declaration under Sabka Vishwas Legacy Dispute Resolution Scheme, 2019 - rejection of declaration on the ground of quantification of the liability before the prescribed date - HELD THAT - It is seen from the declaration filed by the petitioner in Form SVLDRS-1 that the petitioner has indicated the liability/duty is in a sum of ₹ 95,94,517/-. This figure comes about after scrutiny of records and in terms of the Show Cause Notice dated 9.12.2019. If there was quantification in terms of the Final Reminder as now asserted by the petitioner, in Form in SVLDRS-1 the petitioner should have mentioned in the relevant column the amount indicated in the Final Reminder dated 15.11.2018. The fact that the petitioner mentions the Tax liability/ Demand in Form SVLDRS-1 as ₹ 95,94,517/-, an amount which is quantified in terms of the Show Cause Notice dated 9.12.2019, shows that even according to the petitioner there was no quantification as of the prescribed date viz., 30.06.2019. This Court is not persuaded to conclude that there is any error in the impugned order rejecting the petitioner s form in Form SVLDRS-1 - Petition dismissed.
Issues:
1. Rejection of petitioner's declaration for Tax Relief under the Sabka Vishwas Scheme, 2019. 2. Interpretation of the term "Quantified" under the Scheme. 3. Eligibility of the petitioner to file a declaration for Tax Relief under the Scheme. 4. Quantification of the petitioner's liability before the prescribed date. Analysis: 1. The petitioner challenged the rejection of their declaration for Tax Relief under the Sabka Vishwas Scheme, 2019. The rejection was based on the grounds of ineligibility due to discrepancies in the quantification of tax dues. The petitioner had delayed filing ST-3 returns and was issued a Show Cause Notice demanding payment. The rejection was upheld by the court due to the lack of quantification of liability before the prescribed date. 2. The petitioner argued that the liability was quantified based on a Final Reminder and an Offence Report issued before the prescribed date. However, the court found that the quantification mentioned in the Final Reminder was not reflected in the petitioner's declaration under the Scheme. As per the Scheme's definition of "Quantified," the liability should have been explicitly stated in the declaration by the prescribed date, which was not the case. 3. The respondent contended that the petitioner was not eligible to file a declaration under the Scheme as they had not paid the admitted amount after making voluntary disclosures through belated returns. The court rejected this argument, emphasizing that the rejection should be based on reasons explicitly mentioned in the order. The petitioner's eligibility hinged on the quantification of liability before the deadline. 4. The court analyzed the petitioner's declaration and found that the mentioned liability figure matched the Show Cause Notice issued after the prescribed date. Despite the petitioner's claim of quantification through prior communications, the absence of the quantified amount in the declaration indicated otherwise. Therefore, the court upheld the rejection of the petitioner's form under the Scheme due to the lack of quantification by the prescribed date. In conclusion, the court dismissed the writ petition, affirming the rejection of the petitioner's declaration for Tax Relief under the Sabka Vishwas Scheme, 2019, based on the failure to quantify the liability before the prescribed date.
|
