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TMI Blog2022 (9) TMI 745X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by Mr. Adik, still this letter having been issued only on 26th August 2019 though dated 20th August 2019, petitioner would be said to be subjected to enquiry or investigation only after 30th June 2019 and as held by this court in New India Civil Erectors Private Limited vs. Union of India and Others [ 2021 (3) TMI 545 - BOMBAY HIGH COURT ] , it would not be a ground for declaring application filed by petitioner under the SVLDRS as ineligible. The impugned order dated 21st June 2022 is set aside - it is declared that petitioner will be eligible to file declaration under the scheme - petition disposed off. - WRIT PETITION NO. 10695 OF 2022 - - - Dated:- 13-9-2022 - K.R. SHRIRAM A.S. DOCTOR, JJ. Mr. Prathamesh Kamat a/w Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 indirect tax enactment for an erroneous refund or refund; (e) 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 has not 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e after being subjected to an enquiry or investigation or audit on or before 30th June 2019 and such a view if taken would be a reasonable construct consistent with the objection of the scheme. Paragraph nos. 4, 7, 9, 10, 11, 13 and 14 of UCC Infrastructure Pvt. Ltd. (supra) reads as under : 4. . On 30th September, 2020, the respondent no.3 passed an order to the petitioner rejecting the said declaration on the ground that the petitioner was not eligible to opt for the said Scheme as the investigation against the petitioner had been initiated before they opted for the said Scheme. On 9th October, 2019, the petitioner protested against the said order dated 30th September, 2020 and pointed out as to why the declaration form submitted b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner had filed Electronic Declaration Form on 9th September, 2019 which was rejected on 30 th September, 2020. The declaration form filed by the petitioner again on 30th September, 2020 was once again rejected on 20th February, 2020. 11. This Court in case of M/s. New India Civil Erectors Private Limited (supra) has considered identical facts and after adverting to various provisions of the said Scheme including Section 123(d), 124(1) (e), 125(1), 127(1)(f)(i) and the judgment of the Hon ble Supreme Court in case of Tata Engineering and Locomotive Company Limited v/s. State of Bihar, (2000) 5 SCC 346 held that if any enquiry or investigation or audit was initiated on or before 30th June, 2019, such a person would not be elig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acts of this case also the respondents had issued a summons only on 30th August, 2019 i.e. after 30th June, 2019 and thus summons issued after the cut-off date of 30th June, 2019 could not be the ground for declaring the application filed by the petitioner under SVLRDS-1 ineligible. In our view, the stand taken by the respondents is contrary to the principles of law laid down by this Court in case of New India Civil Erectors Private Limited (supra) and also contrary to the objectives, purposes and intent of the said Scheme introduced by the Central Government. The respondents would have been justified to declare the petitioner ineligible to file declaration under voluntary disclosure category, if enquiry or investigation or audit would ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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