9911796707
TMI Blog2023 (3) TMI 642X X X X Extracts X X X X X X X X Extracts X X X X ..... - rejection on the ground that the same pertains to deposit of only interest and not tax dues as per Section 123 of The Finance Act (No.2), 2019 and thus no relief can be granted purely for the amount of interest u/S 124 of the said Act - HELD THAT:- The Instructions dated 06.10.2022 issued by the Central Board of Indirect Taxes and Customs in specific terms clarified that the expression Tax Due ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... This petition has been filed under Article 226 of the Constitution of India assailing impugned order dated 11.02.2020 (Annexure P/1) by which form SVLDRS-1 submitted by the petitioner under Sabka Vishwas Legacy Dispute Resolution Scheme, 2019 has been declined to be accepted on the ground that the same pertains to deposit of only interest and not tax dues as per Section 123 of The Finance Act ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... INSTRUCTION To, 1. The Principal Chief Commissioner/Chief Commissioner of CGST CE (All), 2. The Principal Commissioner/Commissioner of CGST CE (All), 3. [email protected] for uploading the Instructions on CBIC s website Subject: Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 Madam/Sir, Kind attention is invited to Sabka Vishwas (Leg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ular 1073/06/2019-CX dated 29.10.2019, wherein it has already been clarified that in cases where the assessee has filed ST-3 return on or before 30.6.2019 and has paid the tax dues in full before filing the application, the declarant is eligible to avail the enfirt of the scheme for waiver of interest. This shall also include the cases where the interest has been demanded by an SCN/O-i-O. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the claim of the petitioner. 5. Consequently, present petition stands allowed in the following terms :- i) The impugned order dated 11.02.2020 (Annexure P/1) passed by Designated Committee (SVLDRS) stands quashed. ii) The Designated Committee (SVLDRS) under Sabka Vishwas Legacy Dispute Resolution Scheme 2019 /respondent No.1 is directed to reconsider the claim of petitioner and pass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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