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2021 (2) TMI 499 - BOMBAY HIGH COURTRejection of declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - seeking a direction to the said respondent to reconsider the declaration of the petitioner - eligibility of a declarant for making a declaration in terms of the scheme under the category of ‘investigation, enquiry or audit’ or maintainability of such a declaration - amount of tax dues was not quantified on or before 30.06.2019 - HELD THAT:- All that would be required for being eligible in terms of the scheme under the above category is a written communication which will mean a written communication of the amount of duty payable including a letter intimating duty demand or duty liability admitted by the person concerned during inquiry, investigation or audit. For eligibility under the scheme, the quantification need not be on completion of investigation by issuing show-cause notice or the amount that may be determined upon adjudication. The issue is no longer res integra and decided in the case of THOUGHT BLURB VERSUS UNION OF INDIA AND ORS. [2020 (10) TMI 1135 - BOMBAY HIGH COURT] where it was held that there are no hesitation to hold that petitioner was eligible to file the application (declaration) as per the scheme under the category of enquiry or investigation or audit whose tax dues stood quantified on or before 30th June, 2019. Reverting back to the facts of the present case, it is found that in the course of the investigation, statement of Shri. Nipun Radhu, authorized representative of the petitioner was recorded on 26.11.2018 by the Senior Intelligence Officer in the office of DGGI. The statement was recorded under section 83 of Chapter V of the Finance Act, 1994 read with section 14 of the Central Excise Act, 1944 as well as under the provisions of the CGST Act, 2017. In the course of his statement, the authorized representative acknowledged that service tax liability of the petitioner for the year 2016-17 was to the tune of ₹ 1,61,01,194.00 and for the year 2017-18 (upto June, 2018), the service tax liability was to the extent of ₹ 14,60,823.00. This admission was reiterated by Shri. Nipun Radhu in his subsequent statement recorded on 13.03.2019. Both the statements were made prior to the cut-off date of 30.06.2019. Therefore, petitioner was clearly eligible to file a declaration in terms of the scheme under the category of investigation, enquiry or audit - Also, it is a well settled principle of natural justice that if an authority relies upon a document which is adverse to the person concerned and results in an adverse decision, copy of such a document is required to be furnished to the person concerned so that he can put up an effective defence. Devoid of the same, any personal hearing granted would be an empty formality. The matter remanded back to respondent No.5 to consider the declaration of the petitioner afresh in terms of the scheme as a valid declaration under the category of ‘investigation, enquiry or audit’ and grant the consequential relief to the petitioner - petition allowed by way of remand.
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