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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 ..... hall permit the petitioner to file such declaration afresh. Petition allowed by way of remand. - WP(C) 2521/2020 - - - Dated:- 22-6-2020 - HONOURABLE MR. JUSTICE SOUMITRA SAIKIA Advocate for the Petitioner : Mr. A.K. Gupta Advocate for the Respondent : Asstt. S.G.I. ORDER The Court proceedings have been conducted by means of creating a Virtual Court with the help of technology, so as to maintain distance between the staff, Advocates and the Presiding Judge. 2. Mr. R.S. Mishra, learned counsel appears for the petitioner and Mr. S.C. Keyal, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Nine Hundred and Two) only, Swatch Bharat Cess ₹ 4,47,463/-(Rupees Four Lakh Forty Seven Thousand Four Hundred and Sixty Three) only and Krishi Kalyan Cess ₹ 2,53,555/- (Rupees Two Lakhs Fifty Three Thousand Five Hundred and Fifty Five) only totalling to ₹ 1,55,61,642/- (Rupees One Crore Fifty Five Lakhs Sixty One Thousand Six Hundred and Forty Two) only along with interest as applicable in terms of Section 75 of the Finance Act. (ii) Imposing Penalty of ₹ 1,55,61,642/-(Rupees One Crore Fifty Five Lakhs Sixty One Thousand Six Hundred and Forty Two) only in terms of Section 78 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 d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation. As such the petitioner has again filed a declaration vide ARN LD140200001159 dated 14.01.2020 wherein he has correctly declared the value of penalty imposed. 7. The petitioner states that after filing the aforesaid SVLDRS-1 the petitioner was informed over telephone by the office of the respondent No. 3 to submit the copies of the Order-in-Original and service tax paid challan copies which were fully complied with. Further during the verification process the petitioner has filed 2 SVLDRS-1 declarations for the same order/case and accordingly the petitioner explaining the facts verbally and vide their letter dated 16.01.2020 submitted the written clarification on the same and thereby requesting the respondent No. 3 to cancel his ea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y submits that the present writ petition can also be disposed of by remanding the matter back to the authorities to decide the matter afresh. 12. Mr. Sharma learned counsel for the petitioner is in agreement with the submission made by Mr. Keyal that the present writ petition can also be disposed of in terms of the order dated 25.02.2020 passed in WP (C)2149/2020. 13. Accordingly, the impugned order dated 14.01.2020 Annexure-M is set aside, and the matter is remanded back to the authorities to reconsider the application/declaration furnished by the petitioner being ARN LD14012000001159 filed on 14.01.2020 and pass appropriate orders thereon in terms of the scheme and the rules framed there under. If the authorities require a fresh dec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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