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2022 (9) TMI 904 - HC - Service TaxWaiver under Sabka Vikas (Legacy Dispute Resolution) Scheme, 2019 - amount paid by the petitioner, under protest, towards interest , prior to issuance of show cause shall be considered as pre-deposit, or not - Section 24 of the Finance Act - HELD THAT:- Sub-section (2) of section 124 is relevant for this case. It is noticed, on plain reading of the same, that the relief calculated under Sub-section (1) shall be subject to the condition that any amount paid as pre-deposit at any stage of appeal proceedings under the indirect tax enactment or as deposit during enquiry, investigation or audit shall be deducted when issuing the statement indicating the amount payable by the declarant. Thus, it is clear that statute itself do not make any distinction between payment of taxes, interest thereon or any penalty in amount which has been deposited during enquiry, investigation or audit shall be deducted while issuing the statement and shall be adjusted while calculating relief to the declarant. This Court is of the opinion that Section 124 of the Finance Act, 2019, is a benevolent provision. The Parliament in its wise discretion thought it proper to grant one time relief to all tax payers under the GST Scheme so that disputes can be resolved amicably and restrictive parochial interpretation of the provisions should be avoided by the Courts and also by the Authorities so that objects of the beneficial scheme can be Achieved. Therefore, this Court, even though was informed that the Scheme has already come to its conclusion and the auto-populated form has already expired, the Court is inclined to allow the writ petition. This Court direct that Form SVLDRS-3 is quashed and the Designated Committed to reconsider the claim of the petitioner within a period of three weeks from the date of receipt of certified copy of this order, after adjusting the amount paid towards interest to be specific RS. 3,19,69,680/- in accordance with law - Petition allowed.
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