Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2022 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (8) TMI 1315 - KARNATAKA HIGH COURTBenefit under the SVLDRS, 2019 scheme - rejection of benefit on the ground that the investigation initiated against the petitioner was not completed as on 30.06.2019 - Notification dated 27.08.2019 - HELD THAT:- In view of clause 10(g) of the Circular dated 27.08.2019 coupled with Section 123(c) of the SVLDR Scheme, the admission made by the petitioner during the course of investigation on 12.01.2018 clearly amounts to quantification prior to 30.06.2019 for the purpose of availing the benefit of the SVLDR scheme and consequently, merely because the investigation had not been completed before 30.06.2019, the said circumstance cannot be made the basis to come to the conclusion that the petitioner was not entitled to the benefit of the SVLDR scheme and as such, the impugned order / letter deserves to be quashed. A perusal of Section 123 of the SVLDR Scheme will clearly indicate that the scheme was applicable even when an enquiry or investigation or audit is pending against the petitioner – assessee on or before 30.06.2019. in the instant case, it is an undisputed fact that the enquiry / investigation against the petitioner was pending as on 30.06.2019 even according to the respondents as can be seen from the impugned order / letter and consequently, on this ground also, the impugned letter / order deserves to be quashed and the mater remitted back to the respondents for reconsideration afresh and in accordance with law. Petition allowed.
|