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TMI Blog2020 (1) TMI 999X X X X Extracts X X X X X X X X Extracts X X X X ..... to which their case is fit; the respondents in their Statement of Objection dated 09.01.2020 at paragraph 6 have specifically stated that though the petitioners are not entitled to stake their claim under Arrears Category, they may opt for the benefit under Voluntary Disclosure Category; the statement of the learned Panel Counsel for the Revenue that petitioners claim would be considered under this Category if they opt, is placed on record. These writ petitions succeed in part - a Writ of Mandamus issues to the respondent Revenue to consider petitioners claim for the benefit under Voluntary Disclosure Category of SAB KA VISHWAS (LEGACY DISPUTE RESOLUTION) Scheme 2019, subject to they making an appropriate application as prescribed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 01.07.2019 and such cases are also not covered under any of the categories such as an enquiry or investigation or audit and tax dues having not been quantified on or before 30.06.2019. However, such cases become eligible under arrears category depending the fulfillment of other conditions such appeal period being over or appeal having attained finality or the person giving an undertaking that he will not file any further appeal in the matter (Member s D.O. letter F.No.267/78/19/CX.8 dated 30th October,2019). Since the main objective behind the Scheme is to liquidate the legacy cases under Central Excise and Service Tax, it would be desirable that the taxpayer in the above mentioned cases are also given an opportunity to avail its benefits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r this Category if they opt, is placed on record; (c) the apprehension of the petitioners that their claim under Voluntary Disclosure Category is likely to be turned down because of some statutory block is taken care off by the statement of the learned Panel Counsel for the Revenue that the said apprehension is unwarranted unfounded; such an assurance is given at paragraph of the Statement of Objections as well; this apart, he fairly submits that petitioners being eligible for availing the benefit under the Voluntary Disclosure Category, their application if they so desire will be considered under this Category regardless of certain columns in the e-Form/Application tending to the contrary. In the above circ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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