2020 (12) TMI 615 - HC - Central Excise

Rejection of declaration in form SVLDRS-1 - rejected on the ground that the appeal filed by the writ applicant is pending with the Textile Committee (Cess) Tribunal at Mumbai and such tribunal is not included in the definition of Appellate Forum - HELD THAT - Mr. Dave, the learned counsel appearing for the writ applicant has invited the attention of this Court first to the definition to the term Appellate Forum as defined under Section 121 (f) of the Scheme, 2019. Thereafter, Mr. Dave invited the attention of this Court to Section 122, which prescribes as to which particular enactment the scheme would be applicable and in the last, he invited the attention to the provisions of Section 123 of the Scheme, which defines or rather explains the term tax dues . The argument of Mr. Dave is that Section 123(a) of the Scheme only talks about the Appellate Forum. It does not specify about any particular forum. Let Notice be issued to the respondents, returnable on 20.01.2021.

Summary

Issues:
1. Acceptance of declaration in form SVLDRS-1.
2. Interpretation of the term "Appellate Forum" under Section 121(f) of the SVLDR Scheme.
3. Applicability of the SVLDR Scheme to appeals pending with the Textile Committee (Cess) Tribunal at Mumbai.

Analysis:
1. The judgment revolves around the acceptance of the writ applicant's declaration in form SVLDRS-1, which was initially rejected due to the pendency of an appeal with the Textile Committee (Cess) Tribunal at Mumbai. The Court notes that the Appellate Forum under Section 121(f) of the SVLDR Scheme is limited to the Supreme Court, High Court, CESTAT, or the Commissioner.

2. The counsel for the writ applicant argued that the term "Appellate Forum" under Section 121(f) should not be restricted to specific forums but should include any forum where appeals are pending. The Court was urged to consider the definitions provided under Sections 121, 122, and 123 of the Scheme to support this interpretation. Specifically, Section 123(a) was highlighted to emphasize that it does not specify any particular forum for appeals.

3. In response to the arguments presented, the Court decided to issue a notice to the respondents, with a returnable date set for 20.01.2021. This indicates that further deliberation and clarification are required regarding the applicability of the SVLDR Scheme to appeals pending with the Textile Committee (Cess) Tribunal at Mumbai. The judgment reflects a need for a more nuanced understanding of the Scheme's provisions and their implications for cases involving appeals before different forums.