2022 (11) TMI 697 - HC - Service Tax
Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - It is Petitioner’s case that no amount is payable and for that relies on Form SVLDRS-1 that Petitioner had filed - HELD THAT:- Considering the Scheme, which is a beneficial piece of legislation, a party is entitled to file a consolidated declaration for all amounts which are, according to parties, payable to revenue. Just because the amounts payable would have come under the different categories does not mean the party should be made to pay something more than what would have been paid if a consolidated Application was filed.
This scheme is for recovery of duty as also to recover tax and arrears of deficit amount. The scheme has been enacted with an object and purpose to minimize the tax disputes and to realise the arrears of tax by way of tax in exceptional manner. The scheme is a step towards the settlement or deciding disputed tax/liability. Therefore, the Respondent should consider the Application as filed so that litigation is minimized.
In the circumstances, Respondents are directed to consider the declaration as filed by Petitioner as a valid declaration and dispose the same in accordance with law - petition disposed off.