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2023 (1) TMI 1143 - HC - Service TaxInterpretation of statute - meaning of expression ‘tax dues’ occurring in Section 124 (2) of the FA - Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019 - case of the Petitioners throughout has been that for the purpose of Section 124 (2) FA, which applies to the SVLDR Scheme, it had already paid in excess of the amount shown as payable - HELD THAT:- When the legislature usages two different expressions viz. 'duty' and ‘tax dues’, it is obviously done with a purpose. If the intention was that these expressions are interchangeable then the wording of Section 124(1) (a) FA would read differently. The tax dues in the present case referred to not just the duty amount, but duty plus interest or to put differently the total amount of duty payable which would include the main duty component and the interest component. This explains why under Section 123(a)(i) FA while defining the expression ‘tax dues’, the legislature has referred to “the total amount of duty which has been disputed”. The Court is unable to agree the stand taken by the Department in the present case that notwithstanding the Petitioners having deposited already Rs.56,37,449/- as ‘tax dues’ as defined under Section 123(a) of the FA i.e., duty plus interest, it has still to pay a further sum of Rs.13,05,125/- for its application under the SVLDR Scheme to be considered - the impugned intimation dated 27th February, 2020 issued by the Joint Commissioner, GST & Central Excise Commissionerate, Bhubaneswar (Annexure-11) is hereby set aside and direction is issued to the Department to now take up for consideration the Petitioners’ application under the SVLDR Scheme without insisting on any further amount to be deposited by the Petitioners. Petition disposed off.
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