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2022 (2) TMI 192 - HC - Service TaxSeeking to restore and reconsider SVLDRS declaration filed by the petitioner on merits - issuance of summons to the petitioner under the provisions of Section 83 of Finance Act, 1994 and Sections 70 and 174 of the Central Goods and Services Act, 2017 - HELD THAT:- A perusal of the Show Cause cum Demand Notice dated 30th December 2020 issued by the office of DGGI indicates that the statement made by the Joint Director of the petitioner in paragraph 3.3 is referred. It is clearly admitted that the petitioner had accepted their unpaid/short paid Service Tax liability of ₹ 72.37 lakhs. We are thus not inclined to accept the submission made by Mr.Ochani, learned counsel for the respondents that the petitioner had not admitted the complete tax dues in the said statement of the Director of the petitioner recorded by the Investigating Officer. This Court held that it is not necessary that the figures on such admission should have Mathematical precision or should be exactly the same as the subsequent quantification by the authorities in the form of show cause notice etc. post 30th June, 2019. The object of the scheme is to encourage persons to go for settlement who had bonafidely declared outstanding tax dues prior to the cut off date of 30th June, 2019. It is held that the fact that there could be a discrepancy of figure but only when the tax dues admitted by the person concerned prior to 30th June, 2019 and subsequently quantified by the departmental authorities, would not be material to determine the eligibility to file Declaration in terms of the scheme under the category of enquiry, investigation or audit. The impugned order dated 12th February 2020 rejecting SVLDRS-1 declaration submitted by the petitioner is quashed and set aside - the petitioner is held eligible to file the said SVLDRS-1 declaration and to avail benefits under the said Scheme - petition allowed.
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