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TMI Blog2020 (7) TMI 166X X X X Extracts X X X X X X X X Extracts X X X X ..... yal, learned ASGI appears for the respondents. 3. The brief facts in the case of the writ petitioner is that a show cause notice was issued by the Director General of Goods & Services Tax Intelligence vide F.No.DGGI/GuZU/INT/28/CO/2019 dated 07.11.2019 covering the service period of 2013-14 to 2017-18 (up to June'2017) whereby it was alleged that the petitioner has evaded an amount Rs. 1,55,61,642/- on account of service tax including cess by resorting to suppression of material facts with intent to evade payment of Service Tax in contravention of the provisions of Section 68 & 70 of the Finance Act, 1994, Section 91 to 95 of the Finance Act 2004, Section 136 & 140 of the Finance Act 2007, Section 119(chapter VI) of the Finance act' 2015 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 of the Finance Act, 1994. However, the petitioner is given the option to pay 25% of penalty imposed if they pay all the entire amount demanded along with interest and penalty within 30(thirty) days of communication of this order; (iii) Imposing a penalty of Rs. 10,000/- (Rupees Ten Thousand) only in terms of Section 77 of the Finance Act, 1994; 5. That the petitioner states that since the petitioner is eligible under Section 125 of the said Scheme as notified under the Finance (No. 2) Act, 2019, the petitioner filed a declaration in Form SVLDRS-1 under the category "arrear" electronically in the Official website of the respondent No. 2 on 31.12.2019 as prescribed under the Rules. Accordingly, an acknowledgement receipt was issued by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 20 submitted the written clarification on the same and thereby requesting the respondent No. 3 to cancel his earlier declaration made vide ARN LD3112190022688 dated 31.12.2019 and accept the declaration filed vide LD140200001159 dated 14.01.2020. 8. Thereafter, the respondent authorities rejected the declaration made vide ARN LD3112190022688 dated 31.12.2019 with the remark "The amount of Penalty has not been given in the SVLDRS-1 thus making it an incorrect declaration." 9. The petitioner states that since all the objections/queries of the department have been duly meet-up, the petitioner was anticipating the issuance of Form SVLDRS 3, against SVLDRS filed vide ARN LD14020001159 dated 14.01.2020 however utter shock to the petitioner, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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