TMI Blog2020 (8) TMI 343X X X X Extracts X X X X X X X X Extracts X X X X ..... Board of Indirect Taxes and Customs - This Court is further of the opinion that a liberal interpretation has to be given to the SVLDRS, 2019 and the circulars issued by Central Board of Indirect Taxes and Customs as their intent is to unload the baggage relating to legacy disputes under the Central Excise and Service Tax and to allow the businesses to make a fresh beginning. The Designated Committee is directed to decide the petitioner s application in accordance with the observations and findings of this Court after giving an opportunity of hearing to the petitioner - list the matter before the Designated Committee on 03rd September, 2020 at 11:00 A.M. - W.P.(C) 3934/2020 - - - Dated:- 14-8-2020 - HON'BLE MR. JUSTICE MANMOHAN AN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unter-affidavit have admitted that during the visit of the audit team on 28th June, 2020, not only the audit was concluded but tax amount on each issue was quantified and communicated to the petitioner. Learned counsel for petitioner states that as the petitioner had admitted its liability on 28th June, 2019 itself, the demands stood quantified. 5. Learned counsel for petitioner submits that para 2(v) of Circular No. 1074/07/2019-CX dated 12th December, 2019 and paras 4(a) and 10(g) of Circular dated 27th August, 2019 issued by the Central Board of Indirect Taxes and Customs provide for relief under the aforesaid Scheme for cases under investigation and audit where the duty involved had been admitted by the assessee/declarant in a statem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ailable for cases under investigation and audit where the duty involved is quantified and communicated to the party or admitted by him in a statement on or before 30.06.2019 . 10. Further, the following issues are clarified in the context of the various provisions of the Finance (No. 2) Act, 2019 and Rules made thereunder: xxx xxx xxx (g) Cases under an enquiry, investigation or audit where the duty demand has been quantified on or before the 30th day of June, 2019 are eligible under the Scheme. Section 2(r) defines quantified as a written communication of the amount of duty payable under the indirect tax enactment. It is clarified that such written communication will include a letter intimating duty demand; or duty li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opportunity of hearing to the petitioner. 8. Mr. Amit Bansal and Ms. Sonu Bhatnagar, learned counsel for respondents state that petitioner was ineligible to apply under the SVLDRS, 2019 as the amount of duty involved in the audit had not been quantified before 30th June, 2019. They submit that the expression quantified under Section 121(r) of the Finance Act, 2019 means a written communication of the amount of duty payable under the indirect tax enactment. The relevant portion of SVLDRS 2019 namely Sections 121 and 125 of the Finance Act, 2019 relied upon by them are reproduced hereinbelow:- 121. Definitions. -In this Scheme, unless the context otherwise requires,- . (r) quantified , with its cognate expression, mea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rant, then, the designated committee shall issue in electronic form, an estimate of the amount payable by the declarant within thirty days of the date of receipt of the declaration. (3) After the issue of the estimate under sub-section (2), the designated committee shall give an opportunity of being heard to the declarant, if he so desires, before issuing the statement indicating the amount payable by the declarant : Provided that on sufficient cause being shown by the declarant, only one adjournment may be granted by the designated committee. 11. Having heard learned counsel for the parties and having perused the paper book, this Court finds that the expression quantified in Section 121(r) has been extended/widened by way ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the counter-affidavit filed by respondent nos. 2 and 3 it has been admitted that the tax amount was quantified and communicated to the petitioner when the Audit Team visited the premises for the last time on 28th June, 2019. The relevant portion of the counter-affidavit of respondent nos. 2 and 3 is reproduced hereinbelow:- 3. That on 28.06.2019, the Audit team visited the premises of the Petitioner for the last time and concluded the Audit. All the observations were communicated to the Petitioner and further, the tax amount on each issue was quantified and communicated to the Petitioner through various Computation Sheets. (emphasis supplied) 15. This Court finds that the duty amount mentioned in Form SVLDRS-1 by the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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