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TMI Blog2023 (12) TMI 1107X X X X Extracts X X X X X X X X Extracts X X X X ..... putes by making mutual adjustment with regard to the disputed pre-deposit made by the petitioner. It is further held that merely because the assessee has to file a separate declaration for each period, in the absence of a specific bar or prohibition for consolidating or clubbing two cases and making mutual adjustment, it cannot be said that mutual adjustment in respect of the very same assessee in relation to same subject matter or commodity for the two different periods is impermissible. The petitioner has not claimed refund. Merely for the reason that SVLDR does not provide for adjustment, in view of circular issued by the department, adjustment is permitted. It is to be noted that declarant is always one person and the declarations a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e issuance of show cause notice deposited an amount of Rs. 2.96 crore to buy peace with the department. Respondent no. 4 issued a show cause notice to the petitioner on 25.08.2016 raising demand for a total duty of Rs. 2,96,39,738/- under various heads. The petitioner replied to the show cause notice on 16.02.2017 stating that jaggery powder could not be classified as cane sugar. After affording a personal hearing to the petitioner, the third respondent confirmed the demand for a duty of Rs. 3,00,58,913/- and imposed a penalty of Rs. 20,00,000/- in lieu of confiscation of goods. Personal penalty of Rs. 50,00,000/- was levied on Mr. Ashok Aski, a partner of the petitioner. The petitioner filed an appeal against this order before the tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd sought its adjustment against the second demand for the period 16.09.2015 to 30.06.2017. Since this request of the petitioner was rejected, it preferred a writ petition in which the learned single judge quashed the order in Form SVLDRS-3 as per Annexure H dated 13.12.2019 and directed respondents 3 and 4 to adjust the excess amount deposited by the petitioner towards the amount demanded from it and issue a discharge certificate to that effect. Hence this writ appeal by respondents 1 to 4. 5. We have heard the arguments of Sri. G.S. Hulamani, learned counsel for the appellants and Sri. Anirudha R.J. Nayak, learned counsel for the respondent. 6. The argument of Sri. G.S. Hulamani is that SVLDR does not provide for adjustment of exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t SVLDR does not provide for refund of excess deposit, it does not mean that the excess amount cannot be adjusted in respect of demand for another period. This is noticed by the writ court in the impugned order. In support of his argument he referred to a circular No. 1074/07/2019-CX dated 12.12.2019 and judgment of the co-ordinate benches of this court in the case of Designated Committee Sabka Vishwas (Legacy Dispute Resolution) Scheme Vs. Pierian Services Pvt. Limited [2023 (74) GSTL 219 (Kar)] and Hilton Hotel Management Services Pvt. Ltd., Vs. Union of India [2023 (74) GSTL 447 (P H)]. He argued that there is no dispute that after extending the benefit under SVLDR to the petitioner, it was found that there was excess pre-depos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the writ court is that SVLDR was introduced to provide amnesty and resolution of disputes by making mutual adjustment with regard to the disputed pre-deposit made by the petitioner. It is further held that merely because the assessee has to file a separate declaration for each period, in the absence of a specific bar or prohibition for consolidating or clubbing two cases and making mutual adjustment, it cannot be said that mutual adjustment in respect of the very same assessee in relation to same subject matter or commodity for the two different periods is impermissible. We do not think that there is any error in the observation made by the writ court. In the circular No. 1074/07/2019-CX dated 12.12.2019, the following clarification is gi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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