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TMI Blog2021 (8) TMI 345X X X X Extracts X X X X X X X X Extracts X X X X ..... i clarifying such statutory scheme. Clause 2 of the Circular records that references were received by the Board on the scheme which were examined and the issues raised therein are being clarified in the context of the various provisions of Finance (No. 2) Act, 2019 and Rules made therein. Sub-clause (viii) of Clause 2 as relied on behalf of the petitioner is a significant clarification of the principal scheme and is the main pillar of the petitioner s contention on his application becoming eligible. The question which required determination in the petitioner s case was whether the petitioner who was issued a show cause notice subsequent to 1st July, 2019, i.e., on 10th October, 2019 and which came to be adjudicated by an order passed in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the scheme, rules are notified, being the Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019. 2. According to the petitioner, he was eligible to file a declaration under Clause 125(1) of the Scheme, as the petitioner did not fall under any of the exclusions/exceptions as provided under sub-clauses (a) to (h) of clause 125(1) of the Scheme. 3. In so far as the scheme is concerned, Clause 122 provides for Application of Scheme to indirect tax enactments specified in subclauses (a) and (b)(i) to (xxvi). Clause 123(c) defines tax dues for the purpose of scheme, which reads thus: Where an enquiry or investigation or audit is pending against the declarant, the amount of duty payable under any of the indirect tax enactment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laration was auto-acknowledged. The petitioner thereafter submitted another declaration on January 8, 2020 with the Designated Authority along with an undertaking that the petitioner shall not be filing an appeal against the order-in-original, as the petitioner had applied under the said scheme. 6. By the impugned communication dated March 12, 2021, the petitioner s application/declaration under the Scheme was rejected by a remark show cause notice issued after 30th June/1st July . The petitioner has assailed such rejection in the present proceedings. 7. Mr. Mishra, learned counsel for the petitioner would contend that the rejection of petitioner s application on the ground that the show cause notice was issued after 30th June, 2019/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore the 30th day of June, 2019 would also not become eligible. Mr. Deshmukh next refers to Clause 125(c) to submit that those assessees who have been issued a show cause notice under the indirect tax enactments and the final hearing of which had taken place on or before the 30th day of June, 2019 would not be eligible. Mr. Deshmukh would thereafter refer to sub-clause (e) of Clause 125 to submit that those who have been subjected to an enquiry or investigation or audit and the amount of duty involved in the said enquiry or investigation or audit was not quantified on or before the 30th day of June, 2019, such assessees are not eligible to avail the scheme. It is, therefore, his submission that these clauses portrays a clear intention of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pending the fulfilment of other conditions such appeal period being over or appeal having attained finality or the person giving an undertaking that he will not file any further appeal in the matter (Member s D.O. letter F.No. 267/78/19/CX.8, dated 30th October, 2019). Since the main objective behind the Scheme is to liquidate the legacy cases under Central Excise and Service Tax, it would be desirable that the taxpayer in the above mentioned cases are also given an opportunity to avail its benefits. Therefore, the field formations were asked to take stock of such cases, and complete the on-going adjudication proceeding expeditiously following the due process. Further, it would also be desirable that the process of review is also carried ou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. Thus, the question which required determination in the petitioner s case was whether the petitioner who was issued a show cause notice subsequent to 1st July, 2019, i.e., on 10th October, 2019 and which came to be adjudicated by an order passed in original dated 26th December, 2019, would be eligible to take the benefit of the scheme and make a declaration being a case falling under the arrears category. This more particularly, when the petitioner had stated that he has complied with the other conditions, in as much as he made a declaration that he shall not file an appeal challenging the order dated 26th December, 2019. These issues were required to be considered by the Competent authority before the petitioner s declaration could be re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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