9911796707
TMI Blog2021 (5) TMI 401X X X X Extracts X X X X X X X X Extracts X X X X ..... 127(2) with Section 128 reveals that a notice is called for only in those cases where the estimate arrived at by the Designated Committee exceeds the estimate arrived at by the declarant and in the present case, the impugned notices only constitute rectification of apparent errors for which no notices is required. HELD THAT:- According to the petitioner, the application would have to quantify the tax payable month wise, since the half yearly returns filed take into account the tax payable, per month. This argument has however to be rejected in the light of Section124(1)(c)(iii) as per which computation of tax due is based upon the return filed under the respective indirect tax enactment. The Finance Act, 1994, in terms of which service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oach the authorities seeking some more time to remit the dues contemplated under the revised SVLDRS. Such representation, if made, within a period of two (2) weeks from date of receipt of order, shall be disposed after hearing the petitioner, within a period of four (4) weeks from date of receipt of the application. - W.P. Nos.10230, 10359, 10231, 10246, 10259, 10265, 10267, 10268, 10269, 10271, 10275, 10360, 10363, 10364, 10366, 10371 & 10372 of 2020 - - - Dated:- 1-3-2021 - And WMP. Nos.12476, 12439, 12458, 12482, 12484, 12485, 12491, 12436, 12438, 12477, 12435, 12478, 12480, 12481, 12492, 12591 12592, 12594, 12595, 12598, 12599, 12600, 12601, 12604, 12605, 12611, 12612, 12613, 12614, 12475, 12459, 12470, 12479 12469 of 2020 Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tive, a notice in SVLDRS 2 would be issued granting a personal hearing, for which a reply could be filed in SVLDRS 2A. If accepted, a certificate of acceptance would be issued in SVLDRS 4. In this case, SVLDRS 3 had been issued on various dates, i.e., on 14.01.2020, 16.01.2020 and 20.01.2020. Rectified SVLDRS had been issued on 07.02.2020, impugned in these Writ Petitions. 4. The Government announced the outbreak of Corona Virus on 15.03.2020 and a lockdown of one day was imposed on 22.03.2020, with a full lockdown announced on 24.03.2020 for a period of one week. The original date by which the arrears would have had to be settled is 31.03.2020, extended till 30.06.2020. Between 01.04.2020 and 31.05.2020, a total lockdown had bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i) the amount of duty is, rupees fifty lakhs or less, then, sixty per cent of the tax dues. (ii) the amount of duty is more than rupees fifty lakhs, then, forty per cent of the tax dues; (iii) in a return under the indirect tax enactment, wherein the declarant has indicated an amount of duty as payable but not paid it and the duty amount indicated is, (A) rupees fifty lakhs or less, then, sixty per cent of the tax dues; (B) amount indicated is more than rupees fifty lakhs, then, forty per cent of the tax dues;' 9. According to the petitioner, the application would have to quantify the tax payable month wise, since the half yearly returns filed take into account the tax payable, per month. This argument has howeve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner to the authority, particularly seeing as this litigation pertains to an amnesty scheme where proceedings should, as far as possible, be fast tracked and not delayed. 13. These writ petitions are dismissed. Liberty is granted to the petitioner to approach the authorities seeking some more time to remit the dues contemplated under the revised SVLDRS. Such representation, if made, within a period of two (2) weeks from date of receipt of order, shall be disposed after hearing the petitioner, within a period of four (4) weeks from date of receipt of the application. This permission is granted bearing in mind the sequence of events as recorded by me in the previous paragraphs of this order and shall not be available as a matter of rote in ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
