Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2020 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (11) TMI 552 - HC - Service TaxTax Relief under the SVLDR Scheme - application for Tax Relief rejected on the ground that there is error in filling up Form No.SVLDRS-1 - HELD THAT:- In the present case there is no dispute about the petitioner being issued with Audit Note dated 04.04.2019 which mentions not only the duty demand but also the service tax recovered from the petitioner, and thus, there has been quantification of the duty demand in a sum of ₹ 23,86,861/- and acceptance of service tax recovered in ₹ 8,09,269/- during audit before the 30th day of June, 2019. There is also no dispute that the petitioner satisfies the other conditions of the SVLDR Scheme and is entitled to avail the tax relief. If these facts cannot be disputed and the conditions as contemplated under the SVLDR Scheme are satisfied, an accrued substantive right by way of Tax relief cannot be denied on the technical ground that there is an error in filling in the details in Form-SVLDRS as ‘Nil’, especially when there is an onus on the Department to verify the records. The technical glitch asserted by the petitioner while filling in the details in Form SVLDRS-1 is not seriously contested. In the peculiar facts and circumstances of the case, including the fact that the petitioner is not extended an opportunity as contemplated under the provisions of section 127(3) of the SVLDR Scheme with the issuance of Form SVLDRS-2 and an error apparent in Form SVLDRS-3 cannot be controverted, and also in view of the fact that the SVLDR scheme is envisaged as a time bound exercise, this Court is of the considered opinion that the petitioner is entitled for issuance of Discharge Certificate as contemplated under Section 127(8) of the SVLDR Scheme. The writ petition is allowed in part directing the Designated Committee to expeditiously consider issuance of Discharge Certificate to the petitioner as contemplated under Section 127(8) of the SVLDR Scheme.
|