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2022 (5) TMI 573 - HC - Service TaxSabka Viswas (Legacy Dispute Resolution) Scheme, 2019 - quantification of tax payable - opportunity of hearing - it is alleged that the declaration of the Petitioner was rejected without hearing the Petitioner and the reason given for the rejection is “Amount not quantified before 30.06.2019” - Circular dated 27.08.2019 - HELD THAT:- The term ‘quantification’ was subject matter of interpretation in various judgments of this court. The quantification of the duty, demand or duty liability has to be on or before 30.06.2019 to avail the benefit of SLVDRS. In the present matter, the Petitioners have given a statement about the service tax liability. Even in the affidavit in reply, the Respondents have averred that the assessee was summoned and that one Mr. Kothari in his statement dated 16.05.2019 voluntarily stated that for the outstanding dues of the service tax for the period November, 2015 to June 2017 is Rs.46,36,960/- and in his statement dated 17.05.2019, he had stated that the outstanding dues for service tax was Rs.46,59,031/- and the amount of Rs.42,77,721/- was paid and, therefore, the outstanding was Rs.3,81,310/-. The Petitioners had made out a case wherein the Petitioners ought to have been given an opportunity of hearing. In the present case, the declaration of the Petitioners under SVLDRS-1 scheme has been rejected without giving an opportunity of hearing. The Petitioners could have pointed out all these facts. Under the circular dated 27.08.2019, it has also been clarified that the written communication will include a letter intimating duty demand, or duty liability admitted by a person during enquiry, investigation or audit or audit report. Statement of the Petitioners is recorded much before the cut-off date viz. 30.06.2019. The same ought to have been considered by the Respondents. The impugned order dated 15.01.2020 rejecting Petitioner no.1’s declaration in terms of Form SVLDRS-1 is set aside - Respondents shall after hearing the Petitioners decide afresh declaration made by the Petitioners in terms of Form SVLDRS-1 after giving an opportunity of hearing to the Petitioners - Petition disposed off.
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