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2023 (2) TMI 485 - ALLAHABAD HIGH COURTSeeking refund the service tax deposited by the petitioner under SVLDRS-2019 - dispute inter se between the petitioner and her husband as to the real ownership of M/s. Creative Media and the liability of payment of service tax - HELD THAT:- SVLDRS-2019 Scheme was voluntarily scheme introduced by Government of India and there was no compulsion of any person or party to opt for Scheme. Section 129 and 130 of the SVLDRS-2019 enacted in Parliament vide Chapter V of Finance Act (No. II) Act, 2019 clearly provides that Scheme shall be conclusive as to the matter and time period stated therein. From reading of Section 130, it is clear that any amount paid under the Scheme shall not be refunded under any circumstances. Once, the petitioner had opted for the Scheme and paid the amount with full eyes open she cannot after a lapse of three years come up and claim for refund of the amount paid by her. From reading of the material on record as well as from her argument, it appears that there is some matrimonial dispute going on between the petitioner and her husband, Ashok Jha - The plea taken by petitioner, Pratibha Jha cannot be accepted by this Court at this stage seeking refund of the service tax amount deposited by her under the Scheme, due to the fact that the documents which have been brought on record such as registration before the Service Tax Department of the year 2013, her statement before the adjudicating authorities as well as the orders passed on her application under the Scheme of 2019 clearly demonstrates that she is the proprietor of M/s. Creative Media. The entire emphasis on part of petitioner is on the fact that her husband played mischief by portraying her as the proprietor of M/s. Creative Media not only before the taxing authorities but also before the Bank, and thus, any recovery to be made by the Department should be made from Ashok Jha, her husband. This Court finds that it is a dispute inter se between the petitioner and her husband as to the real ownership of M/s. Creative Media and the liability of payment of service tax. From the documents which have been placed before the Court, it is clear that petitioner herself had got registered with the Tax Department in the year 2013 as the proprietor of M/s. Creative Media. In her tax return for the Assessment Year 2014-15, the business income has been shown from Creative Media. Moreover, she has opted for SVLDRS-2019 Scheme and had deposited the concessional tax amount getting a huge relief for the balance amount - In case, petitioner wants refund of the amount deposited by her as service tax, she can initiate appropriate legal proceedings against her husband, Ashok Jha for the recovery of the amount deposited by her during the compounding scheme. The Service Tax Department is only concerned with service tax which is due to be paid by the firm, Creative Media for the business done during the relevant period. In case of any dispute as to the proprietorship of the firm, it is the person who claims the dispute should approach the appropriate legal forum for redressal of her grievance against the person whom she claims to be the real person behind the agency. There are no case for interference is made out exercising extraordinary jurisdiction under Article 226 of Constitution - petition dismissed.
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