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2023 (10) TMI 505 - HC - Service TaxEligibility for Sabka Vishvas (Legacy Dispute Resolution) Scheme, 2019 - issuance of direction to respondent No. 4 to accept the declaration dated 13.12.2019 filed by the petitioner. The grievance of the petitioner is that the application of the petitioner could not be rejected under Sabka Vishvas (Legacy Dispute Resolution) Scheme, 2019 on the ground that investigation was pending and the amount of duty was not quantified in the case of the petitioner on or before 30.06.2019. HELD THAT:- Section 2 (6) of the scheme defines “quantified” as a written communication of the amount of duty payable under the indirect tax enactment. It is clarified that such written communication will include a letter intimating duty demand or duty liability admitted by the person during enquiry, investigation or audit or audit report etc. - Since the amount of Rs. 2,70,18,141 was quantified before 30.06.2019, the petitioner was eligible to file a declaration under the Amnesty Scheme. The matter is remanded back to respondent No. 4 to pass fresh order under the Sabka Vishvas (Legacy Dispute Resolution) Scheme, 2019 (P-15) by treating the taking into consideration the letter dated 13.05.2019 (P-13) making the petitioner eligible under the scheme - petition allowed by way of remand.
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