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2022 (8) TMI 1052 - HC - Service TaxRejection of Form SVLDRS-1 filed by Petitioner under the provisions of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - valid quantification and admission of duty/tax by Petitioner before 30th June, 2019 - allegation is that the tax dues (as stated by Petitioner in the said Form) were not quantified as on 30th June, 2019, which is the cut off date prescribed in SVLDRS scheme - HELD THAT:- On going through the pleadings, the SVLDRS scheme, the SVLDRS Rules and the relevant Circular dated 27th August, 2019 and have come to the conclusion that the rejection of Petitioner’s Form SVLDRS-1 by Respondent No.4 was contrary to the provisions of the said scheme and thus bad in law. Section 125 of the Finance Act, 2019 provides that all persons are eligible to make a declaration under the SVLDRS scheme with the exception of those falling within the exceptions set out in clauses (a) to (h) of sub-section (1) of Section 125. 'Tax dues' referred in section 124 is defined in section 123. It specifies various situations - The Circular dated 27th August, 2019 issued by Central Board of Indirect Taxes and Customs (CBITC) clarified for all cases pending in adjudication or appeal (at any forum), the relief is to the extent of 70 percent of duty involved if it is Rs.50 lakhs or less and 50 percent if it is more than 50 lakhs. The Respondent No.4 was completely unjustified in rejecting the Form SVLDRS-1 filed by Petitioner for the reason so stated in the impugned communication - petition disposed off.
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