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TMI Blog2022 (8) TMI 1315X X X X Extracts X X X X X X X X Extracts X X X X ..... ught for the following reliefs: a. Quash the impugned order passed by the Designated Committee by way of letter C No.IV/16/854/2019 Adjn BNW/6593/2020 dated 08.05.2020 vide Annexure - A. b. Issue writ of mandamus or direction or any other appropriate writ directing the respondents to extend the benefit under the SVLDRS, 2019 based on the service tax liability quantified, admitted and already paid by the petitioner. c. Grant such other writ, order or direction as deemed fit in the facts and circumstances of the case in the interest of justice and equity. 2. Heard learned Senior counsel for the petitioner and learned counsel for the respondents - revenue and perused the material on record. 3. In addition to reiterating the various con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n or audit where the duty demand has been quantified on or before 30.06.2019 would be eligible under the SVLDR scheme. The said clause 10(g) of the Circular is extracted as hereunder:- "10. Further, the following issues are clarified in the context of the various provisions of the Finance (No.2) Act, 2019 and Rules made thereunder: (g) Cases under an enquiry, investigation or audit where the duty demand has been quantified on or before the 30th day of June, 2019 are eligible under the Scheme. Section 2(r) defines "quantified" as a written communication of the amount of duty payable under the indirect tax enactment. It is clarified that such written communication will include a letter intimating duty demand; or duty liability admitted by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the SVLDR Scheme will clearly indicate that the scheme was applicable even when an enquiry or investigation or audit is pending against the petitioner - assessee on or before 30.06.2019. in the instant case, it is an undisputed fact that the enquiry / investigation against the petitioner was pending as on 30.06.2019 even according to the respondents as can be seen from the impugned order / letter and consequently, on this ground also, the impugned letter / order deserves to be quashed and the mater remitted back to the respondents for reconsideration afresh and in accordance with law. 8. In the result, I pass the following:- ORDER (i) Petition is hereby allowed. (ii) The impugned letter / communication / order at Annexure - A dated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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