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TMI Blog2024 (2) TMI 308X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 124(2) of Sabka Vishwas - (Legacy Dispute Resolution) Scheme, 2019. The petitioner is entitled to deduct Rs. 15,35,735/- being the amount pre-deposited by the petitioner during the course of investigation in terms of Section 124(2) of Sabka Vishwas - (Legacy Dispute Resolution) Scheme, 2019 from the aforesaid sum of Rs. 18,99,158.40 Thus, the petitioner is required to pay only a sum of Rs. 3,63,419/- (Rs. 18,99,154.40 Rs. 15,35,735/-) and not Rs. 12,75,256/- - amounts quantified as payable both by the petitioner in Form SVLDRS-1 and by the respondent vide impugned Form SVLDRS- 3 dated 19.11.2019 are incorrect - Thus, the amount quantified by the petitioner should have been Rs. 3,63,419/- and not Rs. 3,53,803/- in Form SVLDRS-1. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 1 No.LD1609190001821 under the category 'Appeal not filed or appeal having attained finality' filed by the petitioner under Section 123(d) of Finance Act, 2019 and quash order SVLDR-3 No.L191119SV300290 dated 19.11.2019 Brief facts of the case is as follows : 3. The petitioner had filed declaration in Form SVLDRS-1 on 16.09.2019. In the said application, the petitioner had referred to Order-in- Original bearing C.No.V/15/12/2017-Adjn. dated 13.08.2018 declaring the amount of tax as Rs. 47,23,896/- and an equal amount of penalty. 4. In the said declaration, the petitioner has also stated that the petitioner had pre-deposited a sum of Rs. 15,35,755/-. Thus, the petitioner quantified the tax payable by the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,685/- 4. Amount Payable 3,53,803/- 12,75,256/- 7. The learned counsel for the petitioner would submit that the respondent has made an erroneous calculation in Form SVLDRS-3 to arrive at a sum of Rs. 12,75,256/- as the amount payable by the petitioner. The learned counsel for the petitioner also placed reliance on the decisions of the High Court of Delhi, High Court of Jharkhand and High Court of Bombay in the following cases in the support of the present Writ Petition:- (i) Vassu Enterprises Vs. Union of India , 2022 (66) G.S.T.L. 112 (Jhar.); (ii) B-Earth Spire (India) Pvt. Ltd., Vs. Union of India , 2022 (64) G.S.T.L. 81 (Del.) and (iii) ICI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal (CESTAT) under Section 86 of the Finance Act, 1994 . 14. The last date for filing an appeal before the Customs Excise and Service Tax Appellate Tribunal (CESTAT) would have expired on 29.06.2019. The petitioner opted to settle the case on Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019 Chapter V of the Finance Act, 2019 by filing for FORM SVLDRS-1 on 16.09.2019. 15. Since, the petitioner did not chose to file an appeal against the Order in Appeal No.90/2019 (CTA-II) dated 29.04.2019 before the Customs Excise and Service Tax Appellate Tribunal (CESTAT) tax dues of the petitioner are relatable to amount in arrears as defined in Section 121(C) of Chapter V of the Finance Act, 2019 contrary the Sabka Vishwas - (Legacy Dispute ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in sub-section (2), the relief available to a declarant under this Scheme shall be calculated as follows: (a)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, and if the amount of duty is, (c)where the tax dues are relatable to an amount in arrears and,- (i)rupees fifty lakhs or less, then, seventy per cent of the tax dues; (i)the amount of duty is more than rupees fifty lakhs or less, then, sixty per cent of the tax; (ii)more than rupees fifty lakhs, then, fifty per cent of the tax dues; (ii)the amount of duty is more ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngs under the indirect tax enactment or as deposit during enquiry, investigation or audit, shall be deducted when issuing the statement indicating the amount payable by the petitioner . Provided that if the amount of pre-deposit or deposit already paid by the declarant proceeds the amount payable by the declarant, as indicated in the statement issued by the designated committee, the declarant shall not be entitled to any refund. 19. The petitioner is entitled to deduct Rs. 15,35,735/- being the amount pre-deposited by the petitioner during the course of investigation in terms of Section 124(2) of Sabka Vishwas - (Legacy Dispute Resolution) Scheme, 2019 from the aforesaid sum of Rs. 18,99,158.40 Thus, the petitioner is required to pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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