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TMI Blog2020 (7) TMI 780X X X X Extracts X X X X X X X X Extracts X X X X ..... 30 days. Though Petitioner was entitled to the benefit of the scheme as per originally issued SVLDRS-3 but, this Court cannot remain oblivious that many assesses availed the benefits of scheme and owing to such fact, the designated committee could not notice the manual returns Exts.P1 to P3 were ever filed and by accepting declarations, SVLDRS-3 were issued. The factum of non filing of the manual return has not been controverted. The expression may will not take away the right of the designated committee to rectify even beyond the period of 30 days being not mandatory in nature. Even Section 129 of Scheme envisages that every discharge certificate issued under 126 with respect to the amount payable shall be conclusive but sub Section 2(c) of Section 129 opens with a non obstante clause that in a case of a voluntary disclosure where any material particular furnished in the declaration is subsequently found to be false, within a period of one year of issue of the discharge certificate, it shall be presumed as if the declaration was never made. The misstatement vitiates everything. It is in that background the designated committee found ie., the absence of any returns or paymen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent whereby statements were suo motu rectified. Petitioner filed a detailed reply dated 26.6.2020 raising detailed objection. The aforementioned act of respondent is time barred and thus void abinitio under Section 128 of the scheme read with Rule 6(6) the period of 30 days is provided whereas the 3rd respondent rectified it only in March 2020. It is beyond 30 days. The 3rd respondent is required to function under the statute and the time lines prescribed. 5. Per contra, Mr.Sreelal Warrier, learned counsel representing Revenue has submitted objections in the counter. The time originally fixed for issuance of SVLDRS - 2 and SVLDRS - 3 were 30 and 60 days respectively and later in the case of the petitioner would come to end on 28.2.2020. It was impossible for the Range officers concerned to strictly and fully verify the individual records and report within the time available as the reports did not reach the Designated Committee within the said periods of 30 days or even 60 days. It is in that background the designated committee had to act in good faith by quantifying the Tax dues and the tax reliefs etc., relying upon the verified declaration and affirmation as to truth of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d issued certificate after recording satisfaction. But subsequently, it was found that there were search and seizure carried out which was not declared by an assessee. It is in that background the assessee was not entitled to avail the benefit of scheme. Serious questions of facts including commission of fraud arise for consideration in the present writ petition, which may not be within the purview of the writ jurisdiction under Article 226 of the Constitution of India and urging this Court for dismissal of the writ petition. 6. I have heard the learned counsel for the parties and apprised the paper book. For adjudication of controversy, it would be expedient to extract relevant provisions of the scheme to answer the questions raised by respective parties. 125. (1) All persons shall be eligible to make a declaration under this Scheme except the following, namely:- (a) who have filed an appeal before the appellate forum and such appeal has been heard finally on or before the 30th day of June, 2019; (b) who have been convicted for any offence punishable under any provision of the indirect tax enactment for the matter for which he intends to file a declaration; (c) who hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t: Provided that on sufficient cause being shown by the declarant, only one adjournment may be granted by the designated committee. (4) After hearing the declarant, a statement in electronic form indicating the amount payable by the declarant, shall be issued within a period of sixty days from the date of receipt of the declaration. (5) The declarant shall pay electronically through internet banking, the amount payable as indicated in the statement issued by the designated committee, within a period of thirty days from the date of issue of such statement. (6) Where the declarant has filed an appeal or reference or a reply to the show cause notice against any order or notice giving rise to the tax dues, before the appellate forum, other than the Supreme Court or the High Court, then, notwithstanding anything contained in any other provisions of any law for the time being in force, such appeal or reference or reply shall be deemed to have been withdrawn. (7) Where the declarant has filed a writ petition or appeal or reference before any High Court or the Supreme Court against any order in respect of the tax dues, the declarant shall file an application before such High ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e issued under 126 with respect to the amount payable shall be conclusive but sub Section 2(c) of Section 129 opens with a non obstante clause that in a case of a voluntary disclosure where any material particular furnished in the declaration is subsequently found to be false, within a period of one year of issue of the discharge certificate, it shall be presumed as if the declaration was never made. For the sake of brevity, Section 129, 2(c) is extracted herein below: (c) in a case of voluntary disclosure where any material particular furnished in the declaration is subsequently found to be false, within a period of one year of issue of the discharge certificate, it shall be presumed as if the declaration was never made and proceedings under the applicable indirect tax enactment shall be instituted. I am in agreement with the argument of Mr.Sreelal Warrier that the misstatement vitiates everything. It is in that background the designated committee found ie., the absence of any returns or payment of tax, the earlier declarations were issued. By rejecting the argument of Mr.A.Kumar, I do not find any merit in the writ petition. Writ petition is devoid of any merit and is accor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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