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2022 (11) TMI 634 - HC - Service TaxRejection of Application under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) - rejection on the ground that the amount of duty in the case of Petitioners was not quantified on or before 30th June, 2019 - HELD THAT:- Section 125(1)(e) does not disqualify a person who has been issued a show cause notice after 30th June, 2019. It only says if a person has been subjected to an inquiry or investigation or audit and the amount of duty involved in the said inquiry or investigation or order has not been quantified on or before 30th June, 2019. The only requirement therefore is to see whether the amount of duty involved has been quantified on or before 30th June, 2019. The answer to this is, amount of duty has been quantified. In the reconciliation statement submitted, copy whereof is at Annexure-D to the Petition, the amount of duty payable has been quantified as Rs.97,82,935/-. In the statement of Petitioner No.2, recorded on 26th June, 2019, copy whereof is at Exh.-C to the Petition, in answer to question No.6, an amount of Rs.97,82,935/- (48,00,700+49,82,235) has been admitted. Out of this, Rs.48,00,700/- has been paid by Petitioner and what was remaining was only Rs.48,82,235/-. Even in the impugned order, Respondents have in paragraph No.2 stated “as per the DGGI report amount quantified before 30.06.2019 was Rs.97,82,935/-”. Therefore before 30th June, 2019 the amount of duty involved has been quantified. The Petitioner was eligible to make a declaration, and since Petitioner agrees and Mr. Jain orally also stated Petitioner agrees, with the estimated amount payable as communicated in the SVLDRS-2 issued by Respondents, Respondents are directed to issue Form-3 within two weeks of this order being uploaded so that Petitioner can pay the remaining amount and close the file - petition disposed off.
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