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TMI Blog2021 (1) TMI 267X X X X Extracts X X X X X X X X Extracts X X X X ..... m No. SVLDRS-3 [Annexure-B] with a direction to the respondents to issue Discharge Certificate in terms of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 ('SVLDR Scheme'). 2. Sri. Raghuraman V, learned Counsel for the petitioner submits that the petitioner is initially issued with Show Cause Notice dated 29.12.2014 for a certain tax demand indicating inter alia that the petitioner had paid service tax in a sum of Rs. 1,60,00,000/-. After a subsequent audit, the Report dated 08.04.2015 is filed wherein, it is recorded that the petitioner has paid a total service tax for the relevant period in a sum of Rs. 2,52,46,749/-. After the aforesaid report dated 08.04.2015, the Order-in-original dated 27.09.2018 is issued calling upon the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st now indicated Rs. 27,66,646/- because that would be the difference between the amounts mentioned in the Show Cause Notice dated 29.12.2014 and the Audit Report dated 08.04.2015. There is no justification for issuance of the impugned Form No.SVLDRS-2 and Form No.SVLDRS-3 as there could be no dispute about the deposit of duty. 4. Sri. Raghuraman. V taking this Court through the Scheme and the obligation on the part of the authorities under Rule 6 of the SVLDR Scheme submits that the Designated Committee, the first respondent, in the case of a declaration as filed by the petitioner, will have to verify the records before issuing confirmation in SVLDRS-3. If only the Designated Committee had verified their records, the impugned SVLDRS Forms ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ow Cause Notice dated 29.12.2014) is obvious from the Audit Report dated 08.04.2015, and the first respondent, enjoined in law to verify to its records, cannot take a technical approach to refuse tax relief, a right which is secured under the provisions of the SVLDR Scheme. 7. The dispute in the present writ petition, as is obvious from the respective pleadings, is on a short ground: whether in the facts and circumstances of the case could there be a dispute on the Service Tax deposited by the petitioner, and if there cannot be any dispute in this regard, would the petitioner upon reading the provisions of Sections 123(a)(i) and 124(2) of SVLDR Scheme, be entitled to Tax Relief thereunder which would absolve the petitioner from paying furt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S-3 would be justified. However, there is no serious dispute that the Order-in-original dated 27.09.2018 is a decision on the controversy between the petitioner and the revenue as of that date viz., the liability to pay a sum of Rs. 1,77,06,985/-, and there was neither any dispute about the tax paid nor a decision in that regard. 9. The Show Cause Notice dated 29.12.2014, with which the controversy between the petitioner and the revenue commences, records that a sum of Rs. 1,60,00,000/- is paid as Service Tax. In the subsequent Audit Report, the total tax paid for the relevant period is shown in a sum of Rs. 2,52,46,749/-(Rs. 1,96,86,575/- service tax paid in cash and Rs. 55,60,174/- as service tax paid through CENVAT), and in the Gist of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... subject deduction of Rs. 92,33,857/-. However, the Tax relief is refused referring to the order-in-original which does not even refer to the deposit made by the petitioner after the Show Cause Notice dated 29.12.2014. The assertion on behalf of the first respondent that the petitioner has itself declared that a sum of Rs. 27,66,646/- in the appeal memorandum of appeal before the CESTAT cannot also be accepted in the view of the explanation offered by the learned counsel for the petitioner in Rejoinder and duty cast upon the first respondent Rule 6 of the SVLDRS Rules to verify the records. It is also undisputed that after SVLDRS-2 is issued, repeated representations have been made to bring out the aforesaid circumstances. These representat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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