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2022 (10) TMI 1011 - HC - Service TaxSabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - SVLDRS - adjustment of amount deposited under protect - seeking direction to the respondent to issue fresh Form No.3 after adjusting the amount already deposited by the respondent - HELD THAT:- As the part of the Finance Act, 2019 the Parliament framed the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 which is contained in Chapter-V of the said Finance Act. The relevant scheme is discernible, in so for as it is relevant for our purpose from Sections 120 and 124. The appellant department was not justified in estimating the duty payable by the respondent while ignoring the amount deposited by the respondent under protest. There are merit in the submission of Mr. Priyadarshi Manish that the amount deposited has no specific colour since the amount was deposited under protest and even before the crystallisation of the liability of the respondent-assessee as Central Excise Duty or as interest. Pertinently, the show cause notice was issued some time after the petitioner had already deposited the amounts aforesaid under protest. The issues with regard to the liability of the respondent towards duty and interest were at large and the amounts were already deposited when the scheme came into force. The circular issued by the Central Board of Indirect Taxes and Customs relied upon by the respondent also clearly shows that the department was liable to adjust the entire amount deposited by the assessee under protest prior to the adjudication of the liability either towards Central Excise Duty or towards the interest. Appeal dismissed.
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