9911796707
TMI Blog2025 (2) TMI 1060X X X X Extracts X X X X X X X X Extracts X X X X ..... it is directed that the declaration of tax liability of Rs. 11,26,937/- be accepted by the Department.
Subject to the said amount being deposited within a period of one month, the impugned show cause notice dated 31st December, 2020 shall stand quashed. If the said amount is not deposited within one month, the impugned show cause notice dated 31st December 2020 shall automatically revive and the Petitioner is permitted to file a reply to the same. The proceedings under the impugned show cause notice would then proceed in accordance with law.
Petition disposed off. X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner reads as under: "Dear taxpayer, your SVLDRS Form for the ARN No.LS3012190011883 has been rejected" 6. The Petitioner again applied on 15th January, 2020, however, the second time also the application under the Scheme was rejected on 27th January, 2020. 7. It is stated that an employee of the Petitioner visited the office of the Respondent sometime in January, 2020. He was handed over a copy of notice bearing C. No. CGST-GGM/Div East-2/R-40/ CBDT 16-17/06/19-20. The said notice was stated to have been signed on 09th October, 2019, however, the date mentioned in the notice was "...12.2019". The said notice is extracted hereunder for reference: 8. Again on 15th September, 2020 the Petitioner received an e-mail from the Responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of these notices at pages 11 to 14 with the counter-affidavit and the date when the said notices were served upon the Petitioner." 12. Pursuant to the above order, certain printouts from Yahoo mail were filed by the Petitioner. However, no document was filed by the Department. Accordingly, upon request, on 27th January, 2025 one more opportunity was again given. 13. Mr. Tripathi, ld. Sr. Standing Counsel today submits that a short affidavit has been filed yesterday i.e., 19th February, 2025. The same is, however, not on record. A hard copy has been handed across to the Court, as per which, again, it becomes clear that the October, 2019 notice which has a dispatch date of 7th October, 2019, has no proof of service. 14. Mr. Tripathi, ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tigation or audit. Further, what constitutes an enquiry or investigation or audit has also been defined [Sections 121 (g) and 121 (m)]. A doubt has been expressed as to whether benefit of the Scheme would be available in cases where documents like balance sheet, profit and loss account etc. are called for by department, while quoting authority of Section 14 of the Central Excise Act, 1944 etc. It is clarified that the Designated Committee concerned may take a view on merit, taking into account the facts and circumstances of each case as to whether the provisions of Section 125 (1) (f) are attracted in such cases." 17. Since there is no proof on record that there was any investigation on the date when the Petitioner applied to avail the be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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