Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2022 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (12) TMI 1195 - GUJARAT HIGH COURTVoluntary payment pursuant to declaration in SVLDRS-1 in 12 equal monthly installments - Circular 1071/4/2019 dated 27.08.2019 - contravention of Section 73 of the Finance Act - HELD THAT:- The notice issued by the respondent No.2 under Section 87, according to the petitioner, is in contravention of Section 73 of the Finance Act since there is a mandate to adjudicate and the amount declared as voluntary disclosure of the petitioner cannot be taken as a final amount without any adjudicatory process. Mr.Hemani assisted by the learned advocate, Ms.Vaibhai Parikh, who has drawn our attention to the Circular 1071/4/2019 dated 27.08.2019 to say that in case of the voluntary disclosure of duty not paid, the full amount of disclosed duty would have to be paid. However, there is nothing to say that the interest and penalty would be automatic and any recovery can be made without adjudication. Issue Notice and Notice as to interim relief as well, returnable on 22.12.2022.
|