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2021 (8) TMI 345 - BOMBAY HIGH COURTSabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - petitioner’s application/declaration under the Scheme was rejected by a remark “show cause notice issued after 30th June/1st July” - validity of such rejection considering the clarificatory Circular No. 1074/07/2019-CX dated December 12, 2019 considering the clarificatory Circular No. 1074/07/2019-CX dated December 12, 2019 - non-application of mind on such rejection - HELD THAT:- The Circular dated December 12, 2019 has been issued by the Central Board of Indirect Taxes & Customs, New Delhi clarifying such statutory scheme. Clause 2 of the Circular records that references were received by the Board on the scheme which were examined and the issues raised therein are being clarified in the context of the various provisions of Finance (No. 2) Act, 2019 and Rules made therein. Sub-clause (viii) of Clause 2 as relied on behalf of the petitioner is a significant clarification of the principal scheme and is the main pillar of the petitioner’s contention on his application becoming eligible. The question which required determination in the petitioner’s case was whether the petitioner who was issued a show cause notice subsequent to 1st July, 2019, i.e., on 10th October, 2019 and which came to be adjudicated by an order passed in original dated 26th December, 2019, would be eligible to take the benefit of the scheme and make a declaration being a case falling under the arrears category. This more particularly, when the petitioner had stated that he has complied with the other conditions, in as much as he made a declaration that he shall not file an appeal challenging the order dated 26th December, 2019. These issues were required to be considered by the Competent authority before the petitioner’s declaration could be rejected. On a reading of the impugned communication, it appears that the rejection is by a computer generated and/or a mechanical process by a remark that ‘show cause notice issued after 30th June, 2019’. Certainly there is no application of mind on the petitioner’s application on the provisions as made by clarificatory circular, as no reasons are furnished as to why the petitioner’s declaration cannot be entertained applying clause 2(viii) of the said Circular. Appeal disposed off.
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