9911796707
TMI Blog2023 (8) TMI 855X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 09.11.2018. Therefore, the petitioner filed an appeal before the Appellate Commissioner, who by Order-in-Appeal No.192/2019-ST dated 19.06.2019, dismissed the petitioner's appeal, thereby, confirming the tax liability on the petitioner for a sum of Rs. 38,21,961/- and penalty of Rs. 56,82,724/-. 2. The petitioner opted to settle the dispute under the Sabka Vishwas (Legacy Disputes Resolution) Scheme, 2019 by filing Form SVLDRS-1 on 14.11.2019, as announced by the Finance(No.2) Act, 2019 with effect from 01.09.2019. 3. Form SVLDRS-1, was accepted by the Department. Thereafter, the petitioner was issued with Form SVLDRS-3 on 10.01.2020. As per Form SVLDRS-3 dated 10.01.2020, the petitioner was required to pay a sum of Rs. 15,28,7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mil Nadu, indicates that the petitioner had sufficient balance on both the dates i.e., on 29.06.2020 and 30.06.2020. 7. The petitioner has also escalated the issue with the Commissioner of GST and Central Excise and Service Tax, Central Board of Indirect Taxes and Customs, Ministry of Finance-Department of Revenue, Sales Commissionerate, Salem. Despite the same, the respondents have informed the petitioner vide impugned communication dated 22.09.2020 that since the petitioner had failed to pay the amounts before 30th June 2020, the payment of the aforesaid amount cannot be accepted under the aforesaid Scheme. 8. The petitioner has also enclosed a copy of the statement given by the said Bank (Bank of Baroda) addressed to the petitioner in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .02.2020. (iii) Commissioner of Customs, ICD, TKD, New Delhi Vs. J.S.Gujral, 2009 (235) E.L.T. 414 (Del.) (iv) Jagat Malkani Vs. Union of India, 2010 (253) E.L.T. 718 (Bom.) 11. The respondents in their counter affidavit have reiterated the position that the amount that was not paid in time and therefore, the petitioner's declaration in Form SVLDRS-1 and SVLDRS-3 cannot be accepted, in view of the Circular dated 27.08.2019 bearing Circular No.1071/4/2019-CX.8 with respect to Sabka Vishwas (Legacy Disputes Resolution) Scheme, 2019. 12. I have considered the arguments advanced by the learned counsel for the petitioner and the learned Senior Standing Counsel for the respondents. I have also perused the affidavit and the documents fil ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
