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TMI Blog2025 (1) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... nefit of the SVLDR scheme. HELD THAT:- The learned Single Judge has in the impugned order given a finding that the impugned communication dated 30.01.2020 is contrary to the circular dated 12.12.2019 which is issued regarding the applicability and maintainability of the scheme. In fact, the learned counsel for the appellants would concede to the fact that, the circular dated 12.12.2019 do not contemplate a situation wherein the audit having been carried out before 30.06.2019, an action can be taken after that date, more so when the appellants have issued Form No. 2 and the respondent submitted Form 2A - the appellants concede that, the Form No. 2 which was issued to the respondent has not been withdrawn. Conclusion - The timelines granted b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... two weeks from the date of payment. (vi) Subject to the aforesaid directions, petition stands allowed. 2. The writ petition was filed by the respondent herein with the following prayers: WHEREFORE, in light of the above, the petitioner humbly prays that this Hon ble Court may be pleased to: 1. Set aside letter issued by the third Respondent vide C.NO. IV/06/16/2019- SVLDRS-HPU-BS/228/2020 dated 31.01.2020 communicating rejection of the application filed by the petitioner under the Scheme (Annexure-A); 2. issue a writ in the nature of Mandamus or any other order, directing the third respondent to extend the benefit of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 to the petitioner by issuing Form-3 and allowing the petitioner to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s in Form No. 2 for availing the benefit of the SVLDR scheme. 6. It is at that stage, that appellant No. 3 issued a communication vide Annexure-A dated 31.01.2020, which is a communication whereby appellant No. 3 rejected the declaration filed by the respondent in the category of Investigation, Enquiry or Audit under the SVLDR Scheme. 7. Learned counsel for the appellants would submit that, the audit was conducted by appellant No. 1 on the records of the respondent covering the period from October 2012 to June 2017 and upon conclusion, of Audit Enquiry dated 02.07.2018 was issued to the respondent wherein 6 objections involving tax demand of Rs.3,74,01,466/- were raised. In response thereto, the respondent herein did not agree with the Audi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e has been allowed to be availed by the revenue. 10. Learned counsel for the respondent has drawn our attention to page Nos. 214 and 215 wherein in paragraph No. V, stated as under; (v) For the purpose of eligibility under the Scheme in some of the categories such as litigation, audit/enquiry/investigation etc., the relevant date is 30.06.2019. However, it may so happen that the facts of a case may change subsequently. For instance, in a case under audit/investigation/ enquiry where the tax dues have been quantified on or before 30.06.2019, as show cause notice is issued after 30.06.2019. Similarly, a case, which was under appeal as on 30.06.2019, may attain finality in view of appeal period being over etc., It is clarified that the eligibi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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