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2022 (6) TMI 714 - HC - Service TaxSVLDRS - Rejection of declaration filed under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - rejection on the ground that the tax dues have not been quantified on or before 30.06.2019 - HELD THAT:- Though the petitioner had filed a declaration in Form SVLDRS-1 on 22.10.2019 in time, last date being 31.12.2019 and later for the second time on 21.12.2019 in Form SVLDRS-1 under category “Voluntary Disclosure”, it appears that the case of the petitioner was under investigation and a show cause notice was to be issued. Thus, the petitioner was not eligible for the benefit. A reading of the provision of Chapter V of the Finance Act, 2019 containing the provision relating to SVLDR Scheme indicates that though a person who has not been issued with a show cause notice can opt to settle the case under the scheme by offering to pay the “ tax due” as defined in Section 123 of the Act, it is not available to person who have been subjected to an enquiry or investigation or audit and the amount of duty involved in the said enquiry or investigation or audit has not been quantified on or before the 30th day of June, 2019. Though, it is not mandatory that a show cause notice or an adjudication order should have been issued and/or passed before filing a declaration in Form SVLDRS-1, to be eligible to settle the case under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, the case should not be under any of the exceptions provided in Section 125 of the Act. The case of the petitioner squarely falls under the exception given in Section 125(1)(e) of the Act as the petitioner was subjected to an enquiry/ investigation and the amount of duty involved in the said enquiry or investigation/ audit had not been quantified on or before the 30th day of June, 2019 - the petitioner is therefore not entitled to settle the dispute under the Sabka Vishwas (Legacy Dispute Resolution) Scheme. It has been rightly rejected vide impugned communication dated 31.12.2019. Petition dismissed.
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