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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 ..... the amount pre-deposited by the petitioner prior to filing of application under SVLDRS Scheme, 2019 and to direct the respondent to accept the declaration filed under the aforesaid scheme on payment of Rs. 3,53,803.40 by the petitioners. 2. The prayer in the Writ Petition reads as under: "calling for the records relating to Order SVLDR-3 No.L191119SV300290 dated 19.11.2019 passed by the respondent without considering deduction of the pre-deposit of Rs. 15,35,755.00 and quash the said Rejection Order and thereby direct the respondent to allow the 'Tax Dues Less Tax Relief' of Rs. 3,53,803.40 as generated in Form SVLDRS- 1 No.LD1609190001821 under the category 'Appeal not filed or appeal having attained finality' filed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uantified by the respondent in SVLDRS- 2 are as under:- Sl. No. Description Calculation as per FORM SVLDR-1 (in Rs.) Calculation as per FORM SVLDR-2 (in Rs.) 1. Amount of tax confirmed in Order-in-Original 47,48,896/- 47,23,896/- 2. (Less) Amount of pre-deposit/deposit 15,35,755/- 15,35,755/- 3. (Less) Tax relief of 60% 28,34,338/- 19,12,685/- 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 H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No.493/2018 (CTA-II CS) before the Commissioner (Appeals) who vide Order in Appeal No.90/2019(CTA-II) dated 29.04.2019 dismissed the said appeal. The petitioner had three months time to file an appeal before the Customs Excise and Service Tax Appellate Tribunal (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 124(1)(a) & (c)(i) to (iii) of the SVLDR Scheme, 2019 from Chapter V of the Finance Act, 2019 is reproduced below:- 124(1) from the Chapter V of Finance Act, 2019 Subject to the conditions specified 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)mor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deposit at any stage of appellate proceedings 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 T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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