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TMI Blog2024 (1) TMI 1215X X X X Extracts X X X X X X X X Extracts X X X X ..... to Arrears in Form SVLDRS-3 is impermissible as admittedly appeal before Customs and Excise, Service Tax Appellate Tribunal (CESTAT) was filed on 29.08.2019. As per Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019 read with Sabka Viswas (Legacy Dispute Resolution) Scheme Rules, 2019, if the amount of duty is more than Rs. Fifty Lakhs where the tax dues are relatable to a show cause notice or one or more appeals arising out of such notice which is pending as on the 30th day of June 2019, the relief available to a declarant under the Scheme shall be calculated at fifty percent of the tax dues - A reading of SVLDRS-3 indicates that the petitioner has been given 40% relief on Rs. 88,04,491/- to arrive at the tax due of Rs. 34,32,590/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led on 25.11.2019, the petitioner admitted that an amount of Rs. 88,04,491/- as tax due towards renting of immovable property service in terms of Order in Original No. 17/2018- ADC dated 22.03.2018 in respect of which an appeal is pending before the Customs and Excise, Service Tax Appellate Tribunal (CESTAT) vide ST/41498/2019-DB. 5. In Form SVLDRS-1 filed on 25.11.2019, by the petitioner the petitioner declared that the amount payable by the petitioner was nil after adjusting a sum of Rs. 16,17,194/- being the amount deposited during the course of investigation prior to issuance of a Show Cause Notice No.6/2017 dated 17.01.2017 which eventually culminated in Order in Original No 17/2018-ADC dated 22.03.2018. 6. It is the case of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax. 10. Thus in all, the petitioner has paid a sum of Rs. 21,84,388/- [Rs.16,17,194/- + Rs. 5,67,194/-]. Rs. 21,84,388/- [Rs.16,17,194/- + Rs. 5,67,194/-] pre-deposited by the petitioner ought to have been deducted in terms of Section 124(2) of the Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019 for arriving at the actual amount payable by the petitioner under the aforesaid scheme. 11. Against Order-In-Appeal No.198/2019(CTA-II) dated 25.09.2019 in Appeal No.361/2018(CTA-II)(CS), a further appeal is said to be pending before the the Customs and Excise, Service Tax Appellate Tribunal (CESTAT) vide ST/41498/2019-DB filed on 29.08.2019. 12. Form ST-5 filed before the Appellate Tribunal under Section 86(1) of the Finance Act, 199 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gory of the petitioner for the purpose of granting relief under section 124(1) of the Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019 read with Sabka Viswas (Legacy Dispute Resolution) Scheme Rules, 2019 in the impugned communication in Form SVLDRS-3 dated 28.4.2020 is not correct. 17. The case of the petitioner ought to have been considered from the point of view of Section 124(1)(a)(ii) of the Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019 read with Sabka Viswas (Legacy Dispute Resolution) Scheme Rules, 2019, since the time to file appeal against Order-In-Appeal No.198/2019(CTA-II) dated 25.09.2019 in Appeal No.361/2018(CTA-II)(CS) had not expired on 30.09.2019. The change in the category of case from Litigation in Form ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le by the petitioner has been estimated as Rs. 13,73,036/-. 20. A calculation in Form SVLDRS-3 by the 1st respondent Designated Committee clearly shows negligence while arriving at the tax amount payable by the petitioner as Rs. 13,73,036/-. 21. While arriving at the tax due, the Designated Committee has also not extended the benefit of Section 124(2) of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. 22. Neither the petitioner not the 1st respondent have arrived at the correct amount for the purpose of setting the dispute under the aforesaid Scheme. The amount payable by the petitioner under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 is as follows:- Sl. No. Description ..... X X X X Extracts X X X X X X X X Extracts X X X X
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