2020 (10) TMI 213 - HC - Central Excise

Rejection of SVLDRS-1 Form submitted by the petitioner on 29.12.2019 by making a Remark of rejection thereon - HELD THAT - This writ petition stands disposed of by requiring the petitioner to submit an application before the respondent authorities for the correction to be made in the information provided in the Form SVLDRS-1 as regards the disclosure of the dues from them and upon such application being made, the respondent authorities would pass a reasoned speaking order thereon. The requirement of submitting application be made within a period of 15 days from obtaining the certified copy of the order and upon receipt of the application, the respondent authorities shall pass an order on the same within a period of 2 (two) months from the date of receipt of the application. The order dated 29.12.2019 passed by Designated Committee (Respondent No.3) is set aside and the respondents are directed to pass the required orders afresh on the declaration/application form that may be submitted by the writ petitioner - Petition disposed off.

Summary

Issues:
Challenge to rejection of SVLDRS-1 Form under Sabka Vishwas Scheme.

Analysis:
The petitioner challenged the rejection of the SVLDRS-1 Form submitted under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The Scheme aimed to resolve legacy cases related to old enactments like Central Excise and Service Tax, now subsumed under GST. The Scheme was operational from 01.09.2019 to 31.12.2019, extended to 15th January, 2020. The petitioner mistakenly entered the amount payable as ? 45,35,892/- in the Form SVLDRS-1. The Designated Committee rejected the petitioner's claim, citing the incorrectness of the form due to an error in disclosing the total tax dues. The petitioner sought permission to submit a corrected form and requested the benefit under the SVLDRS-1 scheme.

The court considered the inadvertent error made by the petitioner and the absence of loss to the government revenue. Referring to a similar order by a Coordinate Bench, the court directed the respondent authorities to allow the petitioner to submit a corrected SVLDRS-1 Form. The authorities were instructed to pass appropriate orders under the SVLDRS Scheme upon receiving the corrected form. The petitioner was required to submit an application for correction within 15 days of obtaining the certified copy of the order. The respondent authorities were mandated to issue a reasoned order within two months from the date of receiving the application.

Additionally, the court clarified that the petitioner's claim was not limited to a benefit under a specific provision and allowed the petitioner to claim any other entitled benefit. The order dated 29.12.2019 rejecting the petitioner's claim was set aside, and the respondents were directed to pass fresh orders on the declaration/application form to be submitted by the petitioner within two months from the receipt of the certified copy of the court's order. The petitioner was instructed to submit a certified copy of the order along with the necessary application form by a specified date.

In conclusion, the writ petition challenging the rejection of the SVLDRS-1 Form was disposed of, granting relief to the petitioner by allowing the submission of a corrected form and directing the authorities to reconsider the petitioner's claim under the Sabka Vishwas Scheme within a specified timeframe.