9911796707
TMI Blog2022 (8) TMI 1315X X X X Extracts X X X X X X X X Extracts X X X X ..... the Circular dated 27.08.2019 coupled with Section 123(c) of the SVLDR Scheme, the admission made by the petitioner during the course of investigation on 12.01.2018 clearly amounts to quantification prior to 30.06.2019 for the purpose of availing the benefit of the SVLDR scheme and consequently, merely because the investigation had not been completed before 30.06.2019, the said circumstance cannot be made the basis to come to the conclusion that the petitioner was not entitled to the benefit of the SVLDR scheme and as such, the impugned order / letter deserves to be quashed. A perusal of Section 123 of the SVLDR Scheme will clearly indicate that the scheme was applicable even when an enquiry or investigation or audit is pending against t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ged in the petition and referring to the material on record, learned Senior counsel for the petitioner submits that pursuant to the introduction of the Sabka Vishwas (Legacy Dispute Resolution Scheme, 2019 (for short the SVLDR scheme ), the petitioner submitted a declaration dated 28.12.2019 seeking benefit of waiver under the said SVLDR Scheme. After providing an opportunity of personal hearing to the petitioner, on 05.02.2020, the respondent proceeded to pass the impugned order / letter dated 08.05.2020 rejecting the application of the petitioner under SVLDR scheme, aggrieved by which, petitioner is before this Court by way of the present petition. 4. Per contra, learned counsel for the respondents revenue submits that there is n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... person during enquiry, investigation or audit; or audit report etc . 6. As can be seen from the aforesaid Circular that any duty / liability admitted by a person during enquiry investigation, audit / audit report etc., and any admission in this regard has to be treated and construed as quantification for the purpose of Section 123(c) of the SVLDR scheme. In this regard, a perusal of the answer given by the petitioner to question No.7 in the statement recorded by the respondents (Annexure-E dated 12.01.2018) will clearly indicate that there is an admission on the part of the petitioner with regard to total sales service tax liability and this admission is what is sought to be brought under and availed benefit of by the petitioner in his ..... X X X X Extracts X X X X X X X X Extracts X X X X
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