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TMI Blog2021 (6) TMI 638X X X X Extracts X X X X X X X X Extracts X X X X ..... fter the issue of estimate under Section 127(2), the designated committee shall give opportunity of being heard to the declarant, if he so desires, before issuing the statement indicating the amount payable by the declarant. Considering the benevolent scheme which has been set into motion by the respondents, the petitioner was required to be heard even otherwise under the statutory mandate - the Form SVLDRS-1 was rejected by the designated committee which is embodied in the remarks column is set-aside. The cases are remanded back to the designated committee with a direction to give an opportunity of hearing to the petitioner by adhering to the rules of natural justice. Petition allowed by way of remand. - WPT No. 70 of 2021 - - - D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the petitioner. 4. The petitioner is an assessee under the Finance Act 1994 for payment of service tax. It is not in dispute that the petitioner had to pay the service tax and the return was filed by them with delay for the different assessment years. The Government of India introduced the scheme named and styled as Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 [hereinafter referred as 'SVLDRS Scheme'] wherein it was contemplated that the amount declared means the amount declared by the declarant under Section 125 of the SVLDRS Scheme and the amount estimated was described as the amount estimated by the designated committee under Section 127 of the SVLDRS Scheme. The scheme which was introduced under Section 125 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, wherein he has indicated an amount of duty as payable, but has not paid it; (g) who have filed an application in the Settlement Commission for settlement of a case; (h) persons seeking to make declarations with respect to excisable goods set forth in the Fourth Schedule to the Central Excise Act, 1944. (2) A declaration under sub-section (1) shall be made in such electronic form as may be prescribed. 6. According to the Scheme, once the assessee avails the Scheme and files the return by declaration, the verification of declaration by the designated committee was prescribed under Section 126 of the SVLDRS Scheme and the issue of statement by the designated committee is covered under Section 127 of the SVLDRS Scheme. Fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the interest on the payment of late service tax in the Form SVLDRS-1 by Annexure P/1, which was rejected by the Committee with the following endorsement:- Remarks: SVLDRS-1 rejected being unfit as period /reason/relief applied for is not clear being NIL declaration in Tax dues declared in return as payable but not paid category . 8. As per Section 127 of the SVLDRS Scheme, when the declaration made by the petitioner was rejected, meaning thereby he would be liable to pay further interest and penalty on late payment and return. However, to levy any such liability under Section 127 of the SVLDRS Scheme, under Section 127(3), it mandates that after the issue of estimate under Section 127(2), the designated committee shall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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