9911796707
TMI Blog2025 (3) TMI 1034X X X X Extracts X X X X X X X X Extracts X X X X ..... viz., WP No.16471 of 2021 and W.P.No.16467 of 2021 with the following prayers: WP No.16471 of 2021 is in the nature of a writ of Certiorarified Mandamus, calling for the records in the File C.No.IV/11/1068/2019-TRC-SVS of the second and third respondents pertaining to the impugned order of rejection of the SVLDRS declaration filed by the petitioner dated 29.10.2020 and quash the same as illegal, arbitrary and violative of principle of natural justice and consequently give a direction, directing the second and third respondents to close the legacy dispute accepting the SVLDRS declaration filed by the petitioner. W.P.No.16467 of 2021 is in the nature of a writ of Certiorarified Mandamus, calling for the records in the File C.No.GEXCOM/ADJN/ST/JC/182/2020-CH.N.ADJN of the first respondent pertaining to the impugned order-in-original No.22/2021- CH.N(ADC) dated 21.05.2021 and quash the same as illegal, arbitrary and violative of principle of natural justice and consequently give a direction, directing the first respondent to drop the proceedings and pass orders. 2. Petitioner is engaged in the business of interior designing and are offering design and consultancy services, works ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nated Committee 29.10.2020 5. In support thereof, the petitioner would place reliance on a judgment of Bombay High Court in the case of New India Civil Erectors Private Limited vs. Union of India and Others reported in (2021) 48 GSTL 17), wherein while considering Section 125(i)(e) of the Finance (No.2) Act, 2019, which reads as under: "125.(1) All persons shall be eligible to make a declaration under this Scheme except the following namely:- a)....... e) who have been subjected to an enquiry or investigation or audit and the amount of duty involved in the said enquiry or investigation or audit has not been quantified on or before the 30th day of June, 2019" held that on a cumulative/conjoint reading of clauses (e) and (f) to Section 125(1) of the Act it would be evident that the embargo filing a declaration on the premise that the declarant has been subjected to an enquiry on investigation would only relate to an enquiry on investigation which has been initiated on or before 30.06.2019. 6. To the contrary, learned counsel for the respondent would submit that the petitioner had submitted its application subsequent to the initiation of the investigation and thus ought to h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hus, from the language of sub-section (1) of Section 127 it can safely be said that eligibility to make a declaration is the som and ineligibility is the exception. As per clause (1)(1), a person making a voluntary disclosure after being subjected to any enquiry or investigation or audit shall not be eligible to make a declaration under the scheme. At this stage, we may mention that tas per exclusion clauses (a), (c) and (e), those persons who have filed appeal before the appellate forum and such appeal had been heard finally on or before 30-6-2019 or those persons who have been issued a show cause notice under an indirect tax enactment and final hearing had taken place on or before 30-6-2019 or those persons who have been subjected to an enquiry or investigation or audit and the amount of duty involved in the said enquiry or investigation had not been quantified on or before 30-6-2019 would not be eligible to make a declaration. Clause (e) is just above clause (1) which deals with voluntary disclosure. As we have seen, clause (e) says that a person who has been subjected to an enquiry or investigation or audit and the amount of duty involved in the said enquiry or investigation or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der: "10. A perusal of the entire Scheme, indicates the following. (i) the Scheme was introduced by the Finance Act, 2019 (ii) It has come into force on 01.09.2019, being the effective date. (iii) Section 121 (c) (iii) refers to filing a return of by the declarant under indirect tax enactment on or before '30.06.2019' (iv) Section 123, defining 'tax dues' mentions in sub-clauses (i) (ii) (b) & (c), the date '30.06.2019' as being the cut-off date for computation of tax dues, (v) Section 124, being, 'relief available' under the Scheme clauses (a) & (d) refers to the cut-off date being '30.06.2019' and (vi) Section 125 refers to '30.06.2019' in clauses (a) (c) and (e) thereof. 11. Thus, the Scheme has adopted, in several instances, the 30th of June 2019 as a watershed for various purposes, including determination of tax dues/arrears. 12. The argument of the respondent is that had it been the intention of legislature that 30.06.2019 be adopted for the purposes of Section 125(f), it would have so stipulated in that clause itself. This is certainly a possible argument. In cases involving the interpretation of a beneficial scheme/exemp ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
