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TMI Blog2022 (8) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... of the same shall either be sent by email or by courier to the declarant. There is a clear finding by the adjudicating authority that there was nothing in the challans to establish that the payment of Rs.36,72,679/- has been made against amount of demand made under the instant show cause notice and no ST-3 return containing remark about such payments or any correspondence informing the department about the said payment has been made against the demand made under the instant show cause notice and hence the amount paid could not be considered for appropriation against the demand of Rs.1,12,54,357/-. By not filing an Appeal, Petitioner has accepted this finding and therefore that has attained finality. Petition dismissed. - WRIT PETITION (L) NO. 4899 OF 2020 - - - Dated:- 25-7-2022 - K. R. Shriram A. S. Doctor, JJ. Mr. Shreyas Shrivastave i/by Mr. Saurabh Mashelkar for Petitioner. Mr. Ram Ochani for Respondent Nos.2 to 5. P.C.:- 1. Petitioner is impugning an order in form SVLDRS-3 dated 9 th March, 2020 issued by Respondent No.5 by which the amount payable by Petitioner as declarant under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under section 73(1) of the Finance Act, 1994 and I drop the amount of Rs.61,41,502.00 for reasons mentioned in Para-25 above. 32. I order recovery of interest at appropriate rate on the above amount confirmed from the assessee under Section 75 of the Chapter V of the Finance Act, 1994 from the date the amount of Service Tax was payable till the date it is paid; 33. I confirm the interest of Rs.6,27,761.00 for delay in payment of service tax of Rs.57,60,000.00 in Jan 08 instead of Mar;07 under Section 75 of the Chapter V of the Finance Act, 1994. 34. I refrain from imposing penalty under Section 76 of the Finance Act, 1994 as penalty is proposed to be imposed under Section 78 of the said Act; 35. I impose penalty of Rs.1,12,54,357.00 (One Crore Twelve Lakhs Fifty Four Thousand and Three Hundred Fifty Seven Only) under Section 78 of the Finance Act, 1994. Admittedly Petitioner did not challenge this order even though the time prescribed in law to challenge any such order of adjudication was 60 days. 5. On 1st October, 2019 the Central Government under Chapter V of the Finance Act, 2019 introduced Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as it may, we have to now consider whether Respondent No.5 erred in not giving credit to Petitioner for the sum of Rs.37,72,679/-. 9. Form No.3 that has been issued to Petitioner does not give any reason for giving credit for the amount of Rs.37,72,679/-. The remarks column is blank. However, it can be found for the first time in the affidavit in reply affirmed on 4th February, 2021 by one Milind Gawai, Principal Commissioner, CGST and Central Excise Mumbai. Shri. Ochani stated that there is no practice of providing the reason to any declarant. We are rather surprised that for a person to know what is the reason why the designated committee does not agree with the declarant, the person has to approach the Court of law by filing a Writ Petition and wait for a reply to be filed by an officer who was never a part of the designated committee. It shocks the conscience of this Court to permit continuance of such a practice. It is a most unreasonable and unfair practice. Every declarant is entitled to know the reason why his submissions have been rejected. Therefore, we hereby direct the Central Government that, in every case where Form No. SVLDRS-3 is received, a copy of the designate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not be given. 11. Certainly the show cause notice is silent about this amount of Rs.36,72,679/- which Petitioner claims to have paid. But in the reply to the show cause notice, Petitioner has certainly referred to this payment and paragraph No.5 of the same reads as under; We have calculated our correct service tax liability, after availing the said exemption notification and also taken into consideration the correct figure as per Balance Sheet. Our correct service tax liability works to Rs.3672679/-, as per calculation given in the attached sheet, marked as Annexure-I. In view of the said Service Tax liability, we have made the full payment as shown in Annexure I along with Challans of payment as Exhibit B. Therefore in the reply to the show cause notice, Petitioner has provided the details for this amount of Rs.36,72,679/- having been paid. 12. In the order-in-original passed by Respondent No.2, in paragraph No.27, Respondent No.2 has dealt with Petitioner s claim for credit as under; With regard to assessee s submission that they have paid an amount of Rs.36,72,769.00 as per para-5 of their submission dated 30/06/2015 after considering the 67% abatement as p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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