9911796707
TMI Blog2023 (9) TMI 659X X X X Extracts X X X X X X X X Extracts X X X X ..... 07.01.2020 issued by the 1st respondent. By the impugned communication dated 07.01.2020, the 1st respondent has informed the petitioner that the application filed by the petitioner in Form SVLDRS-1 dated 07.11.2019 under the provisions of the Sabka Visvas (Legacy Dispute Resolution) Scheme, 2019 has been rejected. 2. The impugned communication gives no reason as to why the aforesaid application/declaration filed by the petitioner under the provisions of the aforesaid scheme on the aforesaid date has been rejected. 3. However, a reading of Paragraph No.4 of the Counter affidavit indicates that the only reasons given by the respondent for rejecting the application filed by the petitioner in Form SVLDRS-1 dated 07.11.2019 under the provisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t can be seen that on 31.05.2019, no quantification of the amount was done by the Auditors but sought clarification from the petitioner; Also, the attachments to the email dated 31.05.2019 contain merely the worksheets on different issues/queries which were prepared based on the available documents/records. However, the petitioner did not co-operate with auditors of Central GST department and furnish the documents/details sought. The above cited communication was clearly a reminder/follow -up communication with the petitioner". 4. A perusal of the declaration/application petitioner in Form SVLDRS-1 dated 07.11.2019 under the provisions of Sabka Visvas (Legacy Dispute Resolution) Scheme, 2019 indicates that the petitioner has made a referen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tment in Section 122(a) of the said Scheme. 9. A reading of the documents filed by the petitioner particularly the subsequent audit letter dated 21.08.2019 which shows that after 30.06.2019 the amount that quantified was Rs. 56,46,036/-. It is marginally higher by Rs. 18,944/- from the amount quantified under letter dated 31.05.2019 of the Audit Department. By a communication dated 29.06.2020 issued to the petitioner in line with Boards Instruction dated 08.07.2016 bearing Reference F.No.1080/11/DLA/CC/Conference/2016/1208 and Boards Instruction dated 13.10.2016 bearing Reference F.No.1080/11/DLA/CC/Conference/2016/1208 called upon the petitioner to pay the aforesaid sum of Rs. 56,46,036/- as a step towards trade facilitation and promoting ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
