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TMI Blog2021 (3) TMI 1018X X X X Extracts X X X X X X X X Extracts X X X X ..... he Challans dated 22.03.2013 and 30.04.2013 respectively and accordingly re-consider the declaration in Form No.1 at Annexure-B. It is made clear that the Authority while considering the same is to limit itself in exercising its power strictly within the provisions of the Scheme and cannot enter into any adjudicatory exercise - the respondent-Authority is directed to issue the Discharge Certificate in terms of Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019. Petition disposed off. - WRIT PETITION No.11485/2020 (T-RES) - - - Dated:- 17-2-2021 - HON'BLE MR. JUSTICE S. SUNIL DUTT YADAV Petitioner (By Smt. Vani H., Advocate) Respondents (By Sri K.V. Aravind, Advocate a/w Sri Dilip, Advocate for R1 R2; Sri B.S. Venkatanarayana, Advocate for R3) ORDER The petitioner is stated to be a Firm engaged in the activity of renting their properties and have registered themselves with the Service Tax Department under the category of 'Renting of Immoveable Property of Service' as per the registration No.AABCM5015HST001 dated 09.08.2007. 2. The petitioner has sought for issuance of a writ of certiorari to quash the estimation dated 28.11.2019 in F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eads as follows: 4. M/s.Mars Estates (P) Ltd. Details of cash payment are given below: 1.₹ 244804/- Vide Challan No.000285 dated 05.06.2008 2.₹ 248967/- Vide Challan No.00102 dated 21.07.2008 3.₹ 381513/- Vide Challan No.00010 dated 07.10.2011. 4.₹ 848618/- Vide Challan No.01299 dated 22.03.2013. 5. ₹ 848617/- Vide Challan No.00487 dated 30.04.2013. 7. The contention of the petitioner is that under Section 124(2) of SVLDRS, any pre-deposit made at any stage of appellate proceedings during the course of enquiry, investigation or audit is required to be deducted while issuing statement indicating the amount payable by the declarant. 8. Attention is also drawn to Section 126 of SVLDRS while asserting that the Designated Committee is required to verify the correctness of the declaration and that in the present case, while issuing the estimate in SVLDRS-2, pre-deposits having not been taken note of, the respondent No.1 has committed an error. 9. Attention is also drawn to the Circular dated 27.08.2019 bearing No.1071/4/2019-CX.8 and in particular, to Clause 10(c) of the said Circular while contending that pre-depos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ote of as per Form SVLDRS-3 at Annexure-G insofar as pre-deposit of ₹ 3,81,513/- has been mentioned, however, the payment made by the petitioner mentioned at Sl.Nos.4 and 5 at Annexure-H relating to ₹ 8,48,618/- vide Challan No.01299 dated 22.03.2013 and a sum of ₹ 8,48,617/- vide Challan No.00487 dated 30.04.2013 has not been adverted to. The Designated Committee ought to have taken note of such pre-deposits also in light of the submission made at para-4 of the brief submissions as noted earlier. 16. Section 124(2) of the Finance Act is clear and reads as hereunder:- 124. (2) The relief calculated under subsection (1) shall be subject to the condition that any amount paid as pre-deposit at any stage of appellate proceedings under the indirect tax enactment or as deposit during enquiry, investigation or audit, shall be deducted when issuing the statement indicating the amount payable by the declarant: Provided that if the amount of pre-deposit or deposit already paid by the declarant exceeds the amount payable by the declarant, as indicated in the statement issued by the designated committee, the declarant shall not be entitled to any refund. 17. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce of show cause notice ought to be taken note of and credit extended while indicating the amount payable by the assessee in the estimate in SVLDRS-3. 18. Insofar as the contention that the petitioner ought to have claimed credit under ST-3 returns, it is to be noted that, as the petitioner has sought for the benefit under the Scheme and the application in SVLDRS-1 specifically has a column relating to pre-deposit and as the Scheme is a self-contained Code calling upon the petitioner to resort to any general procedure for claiming the credit and adjustment cannot be made applicable, where the Scheme provides for a separate procedure to seek such adjustment. 19. Insofar as the contention of the Department that SVLDRS is time specific and cannot be extended and accordingly any relief granted at this point of time would be futile is to be noted, that on an earlier occasion, pursuant to an interim order passed on 27.11.2020 in W.P.No.11485/2020 and connected petitions, the Central Board of Indirect Taxes and Customs, in its communication dated 08.01.2021 has stated as follows:- Sub: Interim order dated 27.11.2020 of the Hon'ble High Court of Karnataka in Writ Petition N ..... X X X X Extracts X X X X X X X X Extracts X X X X
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