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TMI Blog2024 (3) TMI 1180X X X X Extracts X X X X X X X X Extracts X X X X ..... he Department, has also become relevant in terms of Section 121(r), which defines the term quantified. Section 125 (1) (e), as referred, clearly sets out that an assessee, who has been subjected to an enquiry or investigation or audit, and the amount of duty involved in the said enquiry or investigation or audit has not been quantified on or before the 30th day of June, 2019, would not make him eligible to take the benefit of the scheme. However, in the present case, the duty was quantified much prior to the cut off date of 30th June 2019. The rejection, as generated by the electronic system, appears to be not correct, and would be required to be held to be illegal considering the clear position as brought out by the terms and conditions of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at after filing of the writ petition office of the Directorate General of GST Intelligence, Mumbai Zonal Unit has issued show cause-cum-demand notice to the petitioner on 19.02.2021. 6. Petitioner may amend the writ petition to bring on record the aforesaid show cause-cum-demand notice. 7. Let the amendment be carried out within 7 days. 8. Re-verification is dispensed with. 9. Petitioner prays for stay of the show cause-cum-demand notice. Let petitioner inform the respondents about today's order. 10. Stand over to 26th April, 2021. 4. Thus, although a reply affidavit was required to be filed on or before 26th April 2021, however, the same was not filed before the said returnable date. Thereafter, a further Order came to be passed by ano ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 017 a declaration was made by Mr. Satish Shetty, the director of the Petitioner, admitting the liability to pay the tax. Such declaration was made before Respondent No. 2 and also counter signed by him. A copy of the same is annexed to the Petition wherein the Petitioner admitted the service tax liability for financial years 2013-14 to Financial Year 2017-18 to be Rs. 3,77,61,635/-. The entire calculation of such liability was furnished. The same is contained in a statement which we find at pages 26 to 28 of the Petition. Thereafter, as another summons was issued on 7th February 2019 by the Respondents, on behalf of the Petitioner, a fresh declaration dated 26th March 2019 was submitted, which appears to be similar to what was furnished ear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ai (East), inter alia, contending that the Petitioner had filed applications on 13th January 2020, in the prescribed form, quantifying amounts of Rs. 59,59,535/- and 69,24,430/- respectively. It was brought to the notice of Principal Commissioner that the investigation was completed long ago. A copy of the working of the tax calculation and quantified demand, along with the statement of the Director of the Petitioner Mr. Satish Shetty as recorded were enclosed with the said letter. It was stated that on completion of the investigation, tax was determined, and till the date of the said letter, tax of Rs. 1,51,85,162/- had already been paid on various dates. It was stated that, only a part of the amount was outstanding, and the same was being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ularly question No. 3 as relevant in the present context which reads thus:- Q3. If an enquiry or investigation or audit has started but the tax dues have not been quantified whether the person is eligible to opt for the Scheme? Ans . No. If an audit, enquiry or Investigation has started, and the amount of duty/duty payable has not been quantified on or before 30th June, 2019, the person shall not be eligible to opt for the Scheme under the enquiry or Investigation or audit category. Quantified' means a written communication of the amount of duty payable under the indirect tax enactment [Section 121(g)]. Such written communication will include a letter intimating duty demand; or duty liability admitted by the person, during enquiry, inve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ght out by the terms and conditions of the Scheme, and the clarification of the Scheme as issued by the Circular of the Revenue dated 27th August 2019, as noted by us herein above. 13. In such context, Mr. Shah s reliance on a decision of this Court in the case of Sabareesh Pallikere Vs. Jurisdictional Designated Committee (Writ Petition (st.) No. 5510 of 2020), Judgement dated 11th February 2021., would be appropriate wherein in similar circumstances the Division Bench held that the Petitioner s declaration of the amount of tax due made him entitled to the benefit of the scheme. 14. In the aforesaid circumstances, we are of the the view that the Petitioner was clearly eligible to avail benefits of the Scheme and the rejection, as impugned, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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