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TMI Blog2021 (2) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent No.3 rejecting the declaration of the petitioner dated 02.12.2019 under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (briefly 'the scheme' hereinafter) and further seeks a direction to the respondents to reconsider the aforesaid declaration of the petitioner by granting relief to the petitioner under the scheme. 3. Petitioner is the proprietor of M/s. Scot Protection Force. It is engaged in the business of providing manpower recruitment / supply agency service. Being a service provider, it was registered as such under the Finance Act, 1994. 4. An audit enquiry was conducted against the petitioner by the officers of the central goods and service tax (CGST) and central excise alleging non-filing of service tax returns ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount of Rs. 64,72,543.00 on or before 10.06.2019. 7. When the scheme was introduced by the central government through the Finance (No.2) Act, 2019, petitioner submitted declaration thereunder on 02.12.2019 under the category of 'investigation, enquiry or audit' with sub-categorization of 'audit'. It was mentioned therein that the service tax dues of the petitioner for the related period was Rs. 66,12,543.00 and that pre-deposit of Rs. 34,01,213.00 was made. Therefore, it was claimed that the tax dues after deduction of tax relief under the scheme would be nil. 8. It appears that a personal hearing was granted to the petitioner on 31.12.2019 whereafter respondent No.3 passed the order dated 12.02.2020 rejecting the declaration of the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such declaration on the ground that the amount of tax dues was not quantified on or before 30.06.2019 is no longer res integra. 14. In Thought Blurb Vs. Union of India, 2020 (10) TMI 1135, this Court faced with a similar issue and referred to the circular dated 27.08.2019 of the Central Board of Indirect Taxes and Customs (briefly 'the Board' hereinafter) whereafter it was held as under:- "47. Reverting back to the circular dated 27th August, 2019 of the Board, it is seen that certain clarifications were issued on various issues in the context of the scheme and the rules made thereunder. As per paragraph 10(g) of the said circular, the following issue was clarified in the context of the various provisions of the Finance (No.2) Act 2019 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner's tax dues were quantified on or before 30th June, 2019. 50. In that view of the matter, we have no hesitation to hold that petitioner was eligible to file the application (declaration) as per the scheme under the category of enquiry or investigation or audit whose tax dues stood quantified on or before 30th June, 2019." 15. Subsequently in M/s. G. R. Palle Electricals Vs. Union of India, 2020-TIOL-2031-HC-MUM-ST, this Court held as follows:- "27. We have already noticed that proprietor of the petitioner in his statement recorded on 11.01.2018 by the investigating authority admitted the service tax liability of Rs. 60 lakhs (approximately) to be outstanding for the period from 2015- 2016 to June, 2017. This was corroborate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ility admitted by the person during enquiry, investigation or audit; or audit report etc. [Para 10(g) of Circular No 1071/4/2019-CX dated 27th August, 2019]. * * * * Q45. With respect to cases under enquiry, investigation or audit what is meant by 'written communication' quantifying demand ? Ans. Written communication will include a letter intimating duty/tax demand or duty/tax liability admitted by the person during enquiry, investigation or audit or audit report etc." 16. Finally in Saksham Facility Private Limited Vs. Union of India, 2020-TIOL-2108-HC-MUM-ST = 2020 (12) TMI 318 - BOMBAY HIGH COURT, where a similar issue had cropped up , this Court reiterated the above position and held as under:- "22.3. Clause (g) of paragraph 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the person concerned during enquiry, investigation or audit or audit report and not necessarily the amount crystalized following adjudication. Thus, petitioner was eligible to file the declaration in terms of the scheme under the category of enquiry or investigation or audit as its service tax dues stood quantified before 30.06.2019." 17. From the above it is evident that all that would be required for being eligible under the above category is a written communication which will mean a written communication of the amount of duty payable including a letter intimating duty demand or duty liability admitted by the person concerned during inquiry, investigation or audit. 18. Reverting back to the facts of the present case, we find that pet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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