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TMI Blog2021 (6) TMI 1116X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 126 of the SVLDRS Scheme and the issue of statement by the designated committee is covered under Section 127 of the SVLDRS Scheme. The order which is on record whereby the declaration of the petitioner was rejected, meaning thereby he would be liable to pay the additional amount, which would be a levy imposed. In order to impose such levy, the designated committee was duty bound to hear the petitioner by giving him an opportunity of hearing. 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 order whereby the Form SVLDRS-1 was rejected by the designated committee which is embodied in the remarks column is se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... LDRS Scheme was filed on 14.01.2020 and the order under challenge by Annexure P/1 castes a duty upon the petitioner to pay the penalty and interest for late payment of tax. It is stated that the said order was passed without giving any opportunity of hearing 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been quantified on or before the 30th day of June, 2019; (f) a person making a voluntary disclosure- (i) after being subjected to any enquiry or investigation or audit; or (ii) having filed a return under the indirect tax enactment, 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 de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble by the declarant, shall be issued within a period of sixty days from the date of receipt of the declaration. 7. The petitioner claims that he had applied under the said scheme and has applied for exemption from penalty 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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