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TMI Blog2020 (11) TMI 89X X X X Extracts X X X X X X X X Extracts X X X X ..... no bar on filing of multiple declarations by any assessee is misconceived on facts and untenable in law. Firstly, SVLDRS does not provide for resubmitting an application under the said Scheme. Secondly, for a declaration under litigation category, voluntary disclosure category, being mutually exclusive, is ruled out. Thirdly, any fresh declaration after issuance of SVLDRS-3 on 03rd January, 2020 would end up in a chaotic situation as then there would be two SVLDRS-3. The respondent No.2 is directed to rectify the declaration dated 30th December, 2019 and consider it as one filed under the litigation category instead of voluntary disclosure and process the same in accordance with law within four weeks - Petition disposed off. - W.P.(C) 7350/2020 - - - Dated:- 2-11-2020 - HON'BLE MR. JUSTICE MANMOHAN AND HON'BLE MR. JUSTICE SANJEEV NARULA Petitioner Through: Mr. Rajesh Jain, Advocate with Mr. Ram Kumar Sharma, Mr. Virag Tiwari and Mr. Ramashish, Advocates. Respondents Through: Mr. Avnish Singh, Advocate for R-1/UOI. Mr. Harpreet Singh, Sr. Standing Counsel for R-2. J U D G M E N T MANMOHAN, J (Oral): 1. Present writ petition has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce with law. Against this order, the Revenue preferred an appeal before the Hon'ble Apex Court, and that the same was rejected in Union of India v. Hero Cycles reported in 2010 (252) E.L.T. A103 (S.C.). 10. In the case on hand, from the material on records, we could see that apparently, there was a error, on the part of the supplier, who has inadvertently charged SEK 199450 (₹ 11,36,865/-), whereas, the actual freight incurred was only SEK 19945 (₹ 1,13,686.50). Even the supplier has admitted the mistake and they have given a credit note, for the difference involved. Appraiser, who was present in the personal hearing, before the Original Authority, has shown that the split values appearing in the invoice, and admitted that there could have been a mistake in the assessment, due to the wrong figures given by the 1st respondent, and placing on record the above, the Commissioner (Appeals) has observed that excess amount of duty, has been collected, on account of wrong freight amount, being included in CIF value. But the Commissioner (Appeals), has rejected the appeal, by observing that it is premature. CESTAT, Chennai, while allowing further appeal, filed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eme, otherwise, there will be no end of liberal approach. Moreover, payment of tax has a direct nexus with the budget of the country. There are fixed dates for payment of taxes. Realisation of taxes after due date is a matter of policy decision of the Union of India. Hence, this court will not extend the period for the payment of tax dues unless the scheme in question gives that liberty to the declarant. 10. He lastly states that there is no bar on filing multiple declarations by any declarant/assessee under the SVLDRS. He points out that the designated committee had issued a statement in the form of SVLDRS-3 dated 03rd January, 2020 and there was ample time with the declarant/assessee to file a fresh application under the litigation category covering the demand arising out of the show cause notice dated 24th October, 2018, as the last date to file declarations under the Scheme was extended by the Government till 15th January, 2020. The relevant portion of the counter affidavit is reproduced hereinbelow:- .......In fact, had the petitioner filed a second declaration under the litigation he would have got the benefits under the scheme which he is now trying to seek. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 29th January, 2020 to the Assistant Commissioner, SVLDRS seeking rectification i.e. within the prescribed time of 30 days under Section 128 of SVLDRS. It is pertinent to mention that if a declarant/assessee/applicant claimed relief in the category of litigation and tax dues was ₹ 50,00,000/- or less as actually entitled in the present case then she would be entitled to relief of 70% of the tax dues. However, if the declarant/assessee/ applicant filed the declaration under voluntary disclosure category as petitioner did in the present case then no relief with respect to the tax dues was available. Consequently, the petitioner by making a declaration under voluntary disclosure category instead of litigation category stood to gain nothing. 15. In view of the aforesaid facts, this Court is of the opinion that the petitioner s mistake is not only a procedural/clerical error that is apparent on the face of the record but is also of an inadvertent nature not deliberately made to claim an undue benefit which the party was otherwise not entitled. SECTION 128 DOES NOT STATE THAT AN ERROR/MISTAKE APPARENT ON THE FACE OF THE RECORD THAT CAN BE RECTIFIED HAS T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e for resubmitting an application under the said Scheme. Secondly, for a declaration under litigation category, voluntary disclosure category, being mutually exclusive, is ruled out. Thirdly, any fresh declaration after issuance of SVLDRS-3 on 03rd January, 2020 would end up in a chaotic situation as then there would be two SVLDRS-3! 21. Also no useful purpose would be served by making the petitioner to file repeated declarations when the petitioner had already sought for necessary rectification in the first declaration filed by her. THE ISSUES RAISED IN THE PRESENT WRIT PETITION ARE NO LONGER RES INTEGRA AS THE GAUHATI HIGH COURT HAS ALLOWED A SIMILAR PETITION IN M/S. URBAN SYSTEMS VS. UNION OF INDIA AND 4 ORS., 2020 (9) TMI 121 22. This Court is of the view that the issues raised in the present writ petition are no longer res integra as the Gauhati High Court in similar facts in M/S. URBAN SYSTEMS VS. UNION OF INDIA AND 4 ORS., 2020 (9) TMI 121 , has allowed a writ petition and held as under:- 7. In the circumstance, we are required to look into the matter from the perspective as to whether by not mentioning the penalty in the Form SVLDRS-1, the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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