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TMI Blog2021 (2) TMI 814X X X X Extracts X X X X X X X X Extracts X X X X ..... s dated 24.02.2020 (Annexure P-19 in CWP No. 8350 of 2020) and order dated 15.01.2020 (Annexure P-18 in CWP No. 8755 of 2020) whereby the declarations filed by the petitioner(s) under Amnesty Scheme have been rejected by Designated Committee. 2. For the sake of convenience, the facts are borrowed from CWP No. 8350 of 2020. The respondent on the same set of allegations though for different periods issued four show cause notices raising demand of service tax which came to be decided by common Order-in-Original No. 25- 28/COMMR/PKL/RS/2018 dated 18.04.2018 (Annexure P-7). The respondent dropped partial demand, however confirmed demand of remaining amount of tax alongwith interest and further imposed penalty. The respondent issued 5th Show Cause Notice dated 27.12.2018 (Annexure P-6) for the period October, 2016 to June, 2017. The petitioner preferred single appeal against common Order-in-Original dated 18.04.2018 (P-7) before Customs Excise and Service Tax Appellate Tribunal, Chandigarh (for short 'Tribunal'). During the pendency of appeal before the Tribunal, the petitioner deposited entire amount of service tax as confirmed by aforesaid Order-in-Original. The respondent filed cross ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igation and realize outstanding dues, thus Amnesty Scheme is not a piece of taxation legislation whereas it is a piece of beneficial legislation, therefore, intent of scheme deserves to be looked into. Rule 3(2) of SVLDR Rule, 2019 requires filing of separate declaration in case of pendency of show cause notice whereas in case of pendency of appeal, there is no such requirement as appeal arises from order and one order may adjudicate any number of show cause notices. In the present case, single order was passed though four numbers i.e. 25-28 were assigned yet there is no bifurcation of show cause notice viz-a-viz number quoted in order-in-original. 6. Counsel for the respondent contended that as per different judgments of Hon'ble Supreme Court including judgment in Bharat Sanchar Nigam Limited Versus ACIT-Manu/ID/0462/2016, Hemalatha Gargya Versus CIT (2003) 259 ITR 1 (SC), rule of strict interpretation would apply and there is no equity in taxation. The respondent authorities cannot be directed to act contrary to law. The Designated Authority which is creature of Statute cannot act beyond the provisions of the Scheme. The language of Rule 3(2) is quite clear and unambiguous, thus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efinition of 'order' in Section 121 (o) of the Finance Act, as "an order of determination under any of indirect tax enactment, passed in relation to a show cause notice issued under such indirect tax enactment". 11. The Court finds merit in the plea of Mr. Amar Pratap Singh, learned Counsel for the Petitioner that in the above circumstances Section 13 (2) of the General Clauses Act, 1897 can be invoked in terms of which the "words in the singular shall include the plural, and vice-versa". 12. Viewed from any angle, this Court is of the considered opinion that in the present case the Petitioner's application ought not to have been rejected only on the ground that one declaration, and not four, was filed on 30th December, 2019. 13. In addition to this, the Court notes that the Respondents have not disputed the averment of the Petitioner that if four separate declarations were to be filed, the Petitioner might have to pay only Rs. 13,34,110/-, whereas in terms of the declaration now filed, the Petitioner has agreed to pay Rs. 26,68,220.50. 14. For all the aforementioned reasons, the impugned order dated 21st February, 2020 is hereby set aside. A direction is issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iling of declaration under Amnesty Scheme is mere procedural formality as declaration is maintainable if eligibility conditions are complied with which are enumerated under Section 123 to 125 of the Finance Act, 2019. Indubitably, the petitioners are complying with all the eligibility conditions. Thus, the Petitioners cannot be denied the relief claimed. 9. To be fair to the counsel for the respondent, we deal with his argument that intention of legislature cannot be gone into if language is plain and unambiguous especially in taxation matters. The scheme in question is not a piece of taxation legislation, instead, it is a piece of beneficial legislation for Union as well dealers/assessee. The Government is getting revenue without litigation and assessee is getting immunity from partial tax liability as well as interest and penalty, thus there is win-win situation for both sides. The Amnesty Scheme was launched to minimize litigation and respondent seems to unnecessarily dragging the matter. The hyper technical approach of the officials/authorities is contrary to the intent and purport of the beneficial scheme and the mandate of the Parliament. The Finance Act has excluded various ..... X X X X Extracts X X X X X X X X Extracts X X X X
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