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2024 (1) TMI 1215 - HC - Service TaxSabka Viswas (Legacy Dispute Resolution) Scheme, 2019 - case falling under arrears of tax within the meaning of section 121(c)(i) is correct or not as the petitioner had admittedly filed a statutory appeal before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) - HELD THAT - The change in the category of case from Litigation in Form SVLDRS-1 to Arrears in Form SVLDRS-3 is impermissible as admittedly appeal before Customs and Excise, Service Tax Appellate Tribunal (CESTAT) was filed on 29.08.2019. As per Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019 read with Sabka Viswas (Legacy Dispute Resolution) Scheme Rules, 2019, if the amount of duty is more than Rs. Fifty Lakhs where the tax dues are relatable to a show cause notice or one or more appeals arising out of such notice which is pending as on the 30th day of June 2019, the relief available to a declarant under the Scheme shall be calculated at fifty percent of the tax dues - A reading of SVLDRS-3 indicates that the petitioner has been given 40% relief on Rs. 88,04,491/- to arrive at the tax due of Rs. 34,32,590/- and on the same, a further relief of 60% has been given to arrive at Rs. 20,59,554/- and the amount payable by the petitioner has been estimated as Rs. 13,73,036/-. The impugned communication in SVLDRS-3 dated 28.04.2020 is set aside with the direction to the respondents to issue Form SVLDRS-3 quantifying the above amount of Rs. 22,17,857/- as payable by the petitioner. Petition disposed off.
Issues involved:
The petitioner challenged a communication demanding payment under the Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019, which the petitioner deemed unjustified and contrary to the scheme's mandate. The main issues include the calculation of tax dues, categorization of the case, and the correct amount payable by the petitioner. Details of the Judgment: Calculation of Tax Dues: The petitioner admitted tax due in Form SVLDRS-1 and made pre-deposits during the investigation. The impugned communication demanded a sum which the petitioner contested. The court found discrepancies in the calculation and directed the correct amount payable by the petitioner to be Rs. 22,17,857. Categorization of the Case: The petitioner argued that the case was wrongly categorized as "arrears of tax" instead of under litigation. The court noted that the petitioner had filed appeals before the Customs and Excise, Service Tax Appellate Tribunal, and directed that the case be considered under the correct category for relief under the Sabka Vishwas Scheme. Correct Amount Payable: The court observed that the Designated Committee had not correctly calculated the amount payable by the petitioner under the Sabka Vishwas Scheme. The correct amount was determined to be Rs. 22,17,857 after considering the relief available under the scheme. Direction of the Court: The impugned communication was set aside, and the respondents were directed to issue a revised communication quantifying the correct amount payable by the petitioner. The petitioner was instructed to pay the amount within thirty days, and upon compliance, the case would be settled under the Sabka Vishwas Scheme. Conclusion: The court disposed of the writ petition with the above directions, and the connected Miscellaneous Petitions were closed without costs. The judgment clarified the correct amount payable by the petitioner and the categorization of the case for relief under the Sabka Vishwas Scheme, ensuring compliance with the scheme's provisions.
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