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TMI Blog2024 (7) TMI 1459X X X X Extracts X X X X X X X X Extracts X X X X ..... ble to pay any further duty, interest or penalty nor shall be liable to be prosecuted with respect to the matter in time covered in his declaration. Perusal of the circular reveals that it fixes timelines for the various processes involved which are to be strictly adhered to so that the entire process of filing of declaration to communication of Department s decision and to payment gets completed within 90 days. Once the declarant produces the proof of payment and withdrawal of appeal, Scheme provides for deemed withdrawal of appeal, a discharge certificate will be issued indicating a full and final closure of the proceedings in question for both the department and the taxpayer. It shall be the declarant only who shall be not be liable to pay any further duty, interest or penalty - the circular itself requires that once the duty demand stands discharged by the main noticees, the co-noticees also have to apply under the scheme to avail the similar benefit of waiver of penalty. Since the appellant personally has not applied under SVLDRS, 2019, he cannot be called as declarant under the scheme. Hence the benefits flowing out of said amnesty scheme cannot be made available to the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... LDS Engineers Pvt. Ltd. having its registered place of business at B1308A, Devika Tower, 6, Nehru Place, New Delhi 110019. The company had two directors namely, Lt. Shri Himadri Roy and Shri Samid Gupta. The company applied for closure of the present case by opting Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019 (hereinafter referred as SVLDRS). The company filed an application vide Form SVLDRS-1 dated 26.11.2019 against which certificate in Form SVLDRS-4 dated 07.07.2020 exhibiting complete and final discharge of their tax liability was issued. Therefore, the company has been exonerated from all the charges leveled against it vide above mentioned show cause notice. The appellant, the director of said company, has filed the present appeal before the Hon ble Tribunal based on the declaration under SVLDRS by the co-noticee and the discharge given to the company of present appellant. It is impressed upon that the same relief is available to the appellant also under the said scheme under the scheme. Section 124(1)(b) of the scheme and Circular 1071/4/2019-CX.8 dated 27.08.2019 have been emphasized and following decisions are relied upon: (i) VK Aggarwal Co. Vs. CST, Delhi Final O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he entire amount of late fee or penalty; (c) xxxxxxxxxxxxx (d) xxxxxxxxxxxxxx (e)where the tax dues are payable on account of a voluntary disclosure by the declarant, then, no relief shall be available with respect to tax dues. (2) The relief calculated under sub-section (1) shall be subject to the condition that any amount paid as pre-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 declarant: Provided that if the amount of pre-deposit or deposit already paid by the declarant exceeds 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. Under section 125(1) all persons shall be eligible to make a declaration. 6. The perusal of these provision reveals that the relief as mentioned under the SVLDRS scheme is available to the declarant i.e. only to the person who applies under the scheme and declares as required. Everyone, whether company or its directors are eligble to apply to be called as declarant under the scheme. Now ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y discharge their tax liability to pay the tax dues. As may be seen, this Scheme offers substantial relief to the taxpayers and others who may potentially avail it. Moreover, the Scheme also focuses on the small taxpayers as would be evident from the fact that the extent of relief provided is higher in respect of cases involving lesser duty (smaller taxpayers can generally be expected to face dispute involving relatively lower duty amounts). 8. The perusal makes it abundantly clear that the relief of circular also is available to the person who has availed the benefit given under the scheme. We also appreciate that the SVLDRS is a bold endeavor to unload the baggage relating to legacy taxes i.e. central excise and service tax and allowed business to make a new beginning (under new GST era). The said circular itself makes it incumbent upon all the officers and staff of CBIC to partner with the trade and industry to make the scheme a grand success. Further perusal of the circular reveals that it fixes timelines for the various processes involved which are to be strictly adhered to so that the entire process of filing of declaration to communication of Department s decision and to pay ..... X X X X Extracts X X X X X X X X Extracts X X X X
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