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TMI Blog2024 (4) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... paid by the Petitioner as stated in Form SVLDRS-3 issued by the Respondents as well as in Show Cause Notice dated 30th December, 2020 issued by Respondent No. 3. As per the provisions of Section 127 of the Sabka Vishwas Scheme and Rule 6 of the Sabka Vishwas Rules, the Designated Committee was required to issue Form SVLDRS-2 indicating the amount which, according to the Designated Committee, was payable by the Petitioner, and give an opportunity of personal hearing to the Petitioner. If such a Form SVLDRS-2 had been issued by the Designated Committee, then the Petitioner would have got an opportunity of personal hearing and of making written submissions by filing Form SVLDRS-2A. However, in the present case, without issuing Form SVLDRS-2, the Designated Committee has straight away issued SVLDRS-3, thereby depriving the Petitioner of an opportunity of personal hearing. This action of the Designated Committee, of straight away issuing Form SVLDRS-3 without issuing Form SVLDRS-2, is not only in violation of Section 127 of the Sabka Vishwas Scheme and Rule 6 of the Sabka Vishwas Rules but is also in total violation of the principles of natural justice. Thus, before issuing Form SVLDRS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . On 30th December 2019, the Petitioner applied online under the Sabka Vishwas Scheme and submitted online Form SVLDRS-1. In Form SVLDRS-1, the Petitioner declared Rs. 23,17,088/- under voluntary disclosure. 7. On the said Form SVLDRS-1, the Respondents made the following remarks: "Remarks: Too many mistakes in the declaration which have been later clarified by the declarant vide his letter dated 24.01.2020. The category has been wrongly selected by the declarant as 'Litigation-SCN pending'. The subject SCN has been adjudicated and party has also filed an appeal against it which is pending before Comm(A), Kochi. Hence, the correct category for this declaration should be 'Litigation-Appeal pending'. However, tax dues have been correctly declared and tax waiver remains unchanged even if the category is changed. The actual tax dues pertaining to this case, covered under OIO No. 09/2018 ST dated 25.05.2018 is Rs. 10,08,116/-. Tax deposits already made as per the Jurisdictional Officer's verification report is Rs. 5,27,263/-. Since the amount of pre-deposit/deposit paid by the assessee exceeds the amount of tax payable after applying tax relief. Eligible for di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cause notice." 13. Heard the learned counsel for the parties and perused the documents on record. 14. Sub-sections (1) to (4) of Section 127 of the Sabka Vishwas Scheme are relevant and are set out hereunder. "127. (1) Where the amount estimated to be payable by the declarant, as estimated by the Designated Committee, equals the amount declared by the declarant, then, the Designated Committee shall issue in electronic Form, a statement, indicating the amount payable by the declarant, within a period of sixty days from the date of receipt of the said declaration. (2) Where the amount estimated to be payable by the declarant, as estimated by the Designated Committee, exceeds the amount declared by the declarant, then, the Designated Committee shall issue in electronic Form, an estimate of the amount payable by the declarant within thirty days of the date of receipt of the declaration. (3) After the issue of the estimate under sub-section (2), the Designated Committee shall give an opportunity of being heard to the declarant, if he so desires, before issuing the statement indicating the amount payable by the declarant: Provided that on sufficient cause being shown by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nated Committee for personal hearing after adjournment, the committee shall decide the matter based on available records. (6) Within thirty days of the date of issue of Form SVLDRS-3, the Designated Committee may modify its order only to correct an arithmetical error or clerical error, which is apparent on the face of record, on such error being pointed out by the declarant or suo motu by issuing electronically a revised Form SVLDRS-3." 16. Sub-section (2) of Section 127 of the Sabka Vishwas Scheme clearly provides that, where the amount estimated to be payable by the declarant, as estimated by the Designated Committee, exceeds the amount declared by the declarant, then the Designated Committee shall issue in electronic Form an estimate of the amount payable by the declarant within thirty days of the date of receipt of the declaration. Further, sub-section (3) of Rule 127 provides that, after the issue of this estimate, the Designated Committee shall give an opportunity of hearing to the declarant, if he so desires, before issuing the statement indicating the amount payable by the declarant. 17. Further, sub-section (4) of Section 127 provides that, after hearing the declaran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated Committee has straight away issued SVLDRS-3, thereby depriving the Petitioner of an opportunity of personal hearing. In our view, this action of the Designated Committee, of straight away issuing Form SVLDRS-3 without issuing Form SVLDRS-2, is not only in violation of Section 127 of the Sabka Vishwas Scheme and Rule 6 of the Sabka Vishwas Rules but is also in total violation of the principles of natural justice. 21. In our view, for the aforesaid reasons, before issuing Form SVLDRS-2, Respondent No. 3 could not have issued the said Show Cause Notice dated 30th December 2020. 22. For all these reasons, we are of the view that Form SVLDRS-3 and Show Cause Notice dated 30th December 2020 are required to be quashed and set aside and the matter is required to be remanded to the Designated Committee for taking a fresh decision in the matter after giving an opportunity of personal hearing to the Petitioner. 23. For the aforesaid reasons, and in the light of the aforesaid discussion, we hereby pass the following orders: a. Show Cause Notice dated 30th December 2020 is hereby quashed and set aside. b. Form SVLDRS-3 is hereby quashed and set aside. c. Matter is remanded back ..... X X X X Extracts X X X X X X X X Extracts X X X X
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