9911796707
TMI Blog2023 (6) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... 2A. Accordingly, the manner of consideration is not evident except for the conclusion. Prima facie, there appears to be ground for reconsideration of the contentions raised with an open mind, despite the conclusion already having been arrived at. The Authority to take note of the contentions and observations passed and to re-look into the matter. The Authority to keep in mind the scope of Section 126 read with Rule 6 of Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019 and reconsider the matter. If SVLDRS-2A has a column 'Reasons for Disagreement' and the assessee has detailed such reasons, the authority ought to have assigned at least brief reasons in the remarks column in SVLDRS-3 while deciding on the quantification an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration that was made and other taxable services found at B. 14 for Rs. 1,27,54,212/- was an erroneous declaration and apart from renting of immovable property amount of which has been declared as Rs. 1,27,54,212/- there was no other taxable services as indicated in the ST-3 Form which therefore was an erroneous declaration. Attention is drawn to the provisions of the Scheme 'Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) and it is pointed out that the Scheme also takes note of the definitions including amount declared , amount estimated , amount in arrears meaning amount of duty which is recoverable as arrears of duty under the indirect tax enactment. 4. It is submitted that, no doubt admittedly the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the application is required to keep in mind Section 126 of the Scheme, which provides for verification of declaration by the Designated Committee. 7. It is submitted that Section 126 requires to be kept in mind the words, 'verifying the correctness of the declaration' made by the declarant would involve verification in terms of Rule 6 of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, which provides for verification by the Designated Committee of all particulars furnished by the declarant as well as the records available with the Department. 8. Reliance is placed on the judgment of High Court of Judicature, Bombay in the case of Code Engineers Pvt. Ltd. v. Union of India reported in (2021) 46 G.S.T.L. 400 (Bom) and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inted out that the petitioner not having taken appropriate steps to rectify its own returns, it is not available to it at this point of time to take the benefit of coming into force of the Scheme and thus calling upon the Designated Authority to go beyond the return, which remains unaltered and has attained the finality. 12. Sri Jeevan further submits that the terms of service benefits under Rule 2(b) of Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019, the assessment would include self-assessment and accordingly, while considering the application under SVLDRS Scheme, the question of going beyond the self-assessment does not arise when the time for rectification of assessment has also concluded. Accordingly, it is submitted t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the indirect tax enactment. 16. Heard both sides. 17. Admittedly, the impugned challenge is to that of SVLDRS-3. The said Form does assign any reason to reject the objections raised in SVLDRS-2A. Accordingly, the manner of consideration is not evident except for the conclusion. Prima facie, there appears to be ground for reconsideration of the contentions raised with an open mind, despite the conclusion already having been arrived at. The Authority to take note of the contentions and observations passed and to re-look into the matter. The Authority to keep in mind the scope of Section 126 read with Rule 6 of Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019 and reconsider the matter. If SVLDRS-2A has a column 'Re ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
