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TMI Blog2022 (6) TMI 714X X X X Extracts X X X X X X X X Extracts X X X X ..... igation or audit and the amount of duty involved in the said enquiry or investigation or audit has not been quantified on or before the 30th day of June, 2019. Though, it is not mandatory that a show cause notice or an adjudication order should have been issued and/or passed before filing a declaration in Form SVLDRS-1, to be eligible to settle the case under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, the case should not be under any of the exceptions provided in Section 125 of the Act. The case of the petitioner squarely falls under the exception given in Section 125(1)(e) of the Act as the petitioner was subjected to an enquiry/ investigation and the amount of duty involved in the said enquiry or investigation/ audit had not been quantified on or before the 30th day of June, 2019 - the petitioner is therefore not entitled to settle the dispute under the Sabka Vishwas (Legacy Dispute Resolution) Scheme. It has been rightly rejected vide impugned communication dated 31.12.2019. Petition dismissed. - W.P.No.19618 of 2020 And WMP.Nos.21491, 24244 & 24246 of 2020 - - - Dated:- 8-6-2022 - Honourable Mr.Justice C.Saravanan For the Petitioner : Mr. R.Sande ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... j.Ch.Outer in SCN No.04/2020 was also issued to the petitioner by the second respondent, Commissioner of GST Central Excise on 29.09.2020 10. It is submitted that the petitioner had evaded a total service tax of Rs.6,64,47,553/- out of which, the petitioner merely paid a sum of Rs.2,02,99,059/- as tax in cash and partially an amount of Rs.23,83,644/- by utilizing CENVAT Credit and that the petitioner had not paid an amount of Rs.4,37,64,850/-. 11. That apart, it is submitted that the intimation of the third respondent on 20.03.2018 relied by the petitioner was merely based on the returns filed by the petitioner in Form SLDRS 1. 12. It is submitted that the petitioner had only partially paid tax belatedly and therefore the petitioner was called upon to pay a sum of Rs.70,80,999/- towards interest under Section 75 of the Finance Act, 1994. 13. It is submitted that the petitioner was informed that failure to pay the aforesaid amount would attract Section 87 of the Finance Act, 1994 read with Section 142 of the Customs Act, 1962. It is submitted that there was also no final determination of tax in the aforesaid communication. 14. It is further submitted that the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore the appellate forum, the sum of the amount of duty which is being disputed by the declarant in his appeal and the amount of duty being disputed in the departmental appeal: Provided that nothing contained in the above clauses shall be applicable where such an appeal has been heard finally on or before the 30th day of June, 2019. Illustration 1: The show cause notice to a declarant was for an amount of duty of Rs.1000 and an amount of penalty of Rs.100. The order was for an amount of duty of Rs.1000 and amount of penalty of Rs.100. The declarant files an appeal against this order. The amount of duty which is being disputed is Rs.1000 and hence the tax dues are Rs.1000. Illustration 2: The show cause notice to a declarant was for an amount of duty of Rs.1000 and an amount of penalty of Rs.100. The order was for an amount of duty of Rs.900 and penalty of Rs. 90. The declarant files an appeal against this order. The amount of duty which is being disputed is Rs. 900 and hence tax dues are Rs.900. Illustration 3: The show cause notice to a declarant was for an amount of duty of Rs.1000 and an amount of penalty of Rs.100. The order was for an amount of duty of Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the indirect tax enactment which has been quantified on or before the 30th day of June, 2019 (d) Where an amount has been voluntarily disclosed by the declarant, then, the total amount of duty stated in the declaration; (e) (e) where an amount in arrears relating to the declarant is due, the amount in arrears. 21. Persons who cannot file declaration are those persons who have been specifically excluded under Section 125 of the Act. Section 125 of the Act reads as under:- 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 have been issued a show cause notice, under indirect tax enactment and the final hearing has taken place on or before the 30th day of June, 2019; (d) who have been issued a show cause notice under ind ..... X X X X Extracts X X X X X X X X Extracts X X X X
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