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2022 (10) TMI 1199 - KARNATAKA HIGH COURTBenefit under the said SVLDR Scheme denied - petitioner-assessee had admitted and quantified the tax payable by him prior to June 30, 2019 - HELD THAT:- In the case of Bioneeds India (P) Limited v. Commissioner of Central Tax [2022 (8) TMI 1315 - KARNATAKA HIGH COURT] and Nikitha Build Tech (P) Limited v. Union of India [2022 (11) TMI 1148 - KARNATAKA HIGH COURT], this court has come to the conclusion that so long as the petitioner-assessee had admitted and quantified the tax payable by him prior to June 30, 2019, notwithstanding pendency of an enquiry or an investigation or audit on or before June 30, 2019, the petitioner-assessee would be entitled to the benefit of the SVLDR Scheme. The material on record in the instant case discloses that on October 1, 2018, the respondent had quantified the amount payable by the petitioner as Rs. 1,81,99,659 to which the petitioner had submitted a reply on June 6, 2019 admitting, accepting, agreeing and quantifying the service tax payable by him as Rs.1,37,05,125 much prior to June 30, 2019, which was the cut- off date under the SVLDR Scheme and clarified by the circulars dated August 27, 2019 and December 12, 2019 issued by the respondent. The respondents committed an error in not only passing the impugned order at annexure A rejecting the claim of the petitioner for benefit under the SVLDR Scheme, but also erred in passing the impugned order at annexure H dated April 26, 2021 and consequently, the impugned orders deserve to be set aside and the matter be remitted back to the respondent for reconsideration afresh in accordance with law. Petition allowed by way of remand.
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