9911796707
TMI Blog2024 (10) TMI 1133X X X X Extracts X X X X X X X X Extracts X X X X ..... s cut-off date as per the SVLDRS. The show cause notice was for the levy of penalty amounting to Rs. 20,72,31,044/-, as stated in Para-12 of the show cause notice dated 25.02.2019. The scheme is applicable to any show cause notice for penalty/late fee, irrespective of whether it is under adjudication or appeal. The case of the petitioner therefore would squarely fall in the eligible cases and merely because the petitioner has shown the amount of proposed penalty mentioned in the show cause notice would not make the declaration made by the petitioner as eligible under the Scheme. The impugned order dated 18.03.2020 passed by respondent No. 2 is hereby quashed and set aside. The matter is remanded back to the respondent authorities to adjudic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce relating to freight for outward transportation of goods. 4. When the SVLDRS was introduced with effect from 05.07.2019, the petitioner filed a declaration in Form SVLDRS- 1 on 31.12.2019 under the Scheme. The respondent No. 4 Deputy Commissioner of SVLDRS, CGST sent an e-mail dated 13.03.2020 to the employee of the petitioner that since show cause notice dated 25.02.2019 did not quantify the amount of penalty, the declaration was liable to be treated as void. 5. Respondent No. 2- The Designated Committee (SVLDRS) without providing any effective opportunity of hearing, rejected the declaration filed by the petitioner on 18.03.2020. 6. The petitioner however received a hard copy of the personal hearing notice by post, fixing the personal h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt to the frequently asked questions more particularly Question No. 1 under the SVLDRS, 2019 issued by the respondents. Attention was invited to the Question Nos. 1 and 48, which are reproduced hereinbelow : Q1. Who is eligible to file declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019? Ans. Any person falling under the following categories is eligible, subject to other conditions, to file a declaration under the Scheme: (a) Who has a show cause notice (SCN) for demand of duty/tax or one or more pending appeals arising out of such notice where the final hearing has not taken place as on 30.06.2019. (b) Who has been issued SCN for penalty and late fee only and where the final hearing has not taken place as on 30.06. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovisions of Section 125 of the Finance (No. 2) Act, 2019 but, the application was rejected on the ground that the declaration filed by the petitioner was incorrect to the effect that the amount of penalty had been declared Rs.20,72,31,044/- and the application was filed under the category of SCN pending adjudication . It was submitted that pendency of the show cause notice was for the purpose of adjudication for imposing the penalty and thus, the show cause notice has not been adjudicated, no penalty was imposed on the petitioner and therefore, mentioning the amount of penalty in the declaration has rendered the declaration incorrect and the petitioner is therefore ineligible for the purpose of benefit of the scheme. 17. It was further sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty amounting to Rs. 20,72,31,044/-, as stated in Para-12 of the show cause notice dated 25.02.2019. 21. In view of the frequently asked question Nos. 1 and 48 as referred hereinabove, we are of the opinion that the scheme is applicable to any show cause notice for penalty/late fee, irrespective of whether it is under adjudication or appeal. The case of the petitioner therefore would squarely fall in the eligible cases and merely because the petitioner has shown the amount of proposed penalty mentioned in the show cause notice would not make the declaration made by the petitioner as eligible under the Scheme. 22. In view of the above, the petition succeeds and accordingly allowed. The impugned order dated 18.03.2020 passed by respondent No. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
