2021 (3) TMI 1018 - KARNATAKA HIGH COURT - Service Tax

Head Note / Extract:
Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - Deduction of amount of pre-deposit made at any stage of appellate proceedings during the course of enquiry, investigation or audit, made while issuing statement indicating the amount payable by the declarant - HELD THAT:- The Estimation as made in Form SVLDRS-2 at Annexure-C dated 28.11.2019 is set aside with a direction to the respondent Authority to make a fresh Estimate in SVLDRS-2. Consequently, the Statement under Section 127 as per Annexure-G dated 27.02.2020 is set aside. The first respondent to re-work the statement in SVLDRS-3 after taking into credit of the admitted deposit of ₹ 3,81,513/- as already indicated in the SVLDRS-3 enclosed at Annexure-G and also to take a decision as regards the other two pre-deposits of the petitioner stated to be available for appropriation of ₹ 8,48,618/- and ₹ 8,48,617/- as per the Challans dated 22.03.2013 and 30.04.2013 respectively and accordingly re-consider the declaration in Form No.1 at Annexure-B. It is made clear that the Authority while considering the same is to limit itself in exercising its power strictly within the provisions of the Scheme and cannot enter into any adjudicatory exercise - the respondent-Authority is directed to issue the Discharge Certificate in terms of Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019. Petition disposed off.