9911796707
TMI Blog2024 (8) TMI 1106X X X X Extracts X X X X X X X X Extracts X X X X ..... LD THAT:- From the impugned order dated 19th June 2023 it appears that respondent no. 3 has admitted in paragraph 14 that petitioner has discharged its liability for Financial Year 2016-2017 and 2017-2018 as per the declaration filed under the SVLDR Scheme - notwithstanding the outcome of Financial Year 2015-2016, in our view, petitioner certainly be entitled for issuance of Form-4 for Financial Y ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt point in this petition is that petitioner had filed declarations under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. Petitioner was issued Form-3 indicating therein a sum of Rs. 1,50,67,000/- as payable. Petitioner paid an amount of Rs. 1,09,67,403/- and requested respondents to give credit for a sum of (Rs. 54,84,493 - Rs.13,84,896 = Rs.40,99,597/-) already paid by petitioner for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er 2019 issued by the Central Board of Indirect Taxes and Customs, New Delhi to further clarify various provisions of Finance (No. 2) Act, 2019 in which paragraph 2 (ii) reads as under : 2 (ii) Section 124 (2) provides for adjustment of any amount paid as pre-deposit at any stage of appellate proceedings or as deposit during enquiry, investigation or audit. However, an amount paid after issuance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evidence to satisfy the Committee that payment of Rs.40,99,597/- pertains to Financial Year 2015-2016. If petitioner satisfies the Committee that the payment was for Financial Year 2015-2016, then the Committee shall issue necessary Form-4 under the Sabka Vishwas - (Legacy Dispute Resolution) Scheme [SVLDR Scheme]. 5. From the impugned order dated 19th June 2023 it appears that respondent no. 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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