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2021 (1) TMI 104 - HC - Service TaxSabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - rejection of declaration on the ground that “as per report of the division vide letter dated 13.01.2020, no duty amount has been declared in return as payable but not paid - HELD THAT:- The admitted facts of the present case are that the petitioner has filed return under the service tax law prior to 30th June, 2019 and deposited the amount of duty along with the returns which was filed belatedly. Therefore, clause (e) of Section 123 read with clause (c) of Section 121 of the SVLDR Scheme is not applicable on the facts of the present case. The circular relied by learned counsel for the petitioner has no application to the facts of the present case inasmuch as the circulars dated 25th September, 2019 and 29th October, 2019 relied by learned counsel for the petitioner is referable to subclause (iii) of clause (c) of Section 121 of the SVLDR Scheme. Perusal of the various provisions of the Scheme shows that the Scheme is a complete Code in itself. In substance, it is a scheme for recovery of duty/indirect tax to unlock the frozen assets and to recover the tax arrears at a discounted amount. Thus, "Sabka Vishwas Scheme", although a beneficial scheme for a declarant, is statutory in nature, which has been enacted with the object and purpose to minimise the litigation and to realise the arrears of tax by way of settlement at discounted amount in an expeditious manner. In other words the scheme is a step towards the settlement of outstanding disputed tax liability. Petition dismissed.
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