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2024 (1) TMI 1215 - MADRAS HIGH COURTSabka Viswas (Legacy Dispute Resolution) Scheme, 2019 - case falling under “arrears of tax” within the meaning of section 121(c)(i) is correct or not as the petitioner had admittedly filed a statutory appeal before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) - HELD THAT:- The change in the category of case from “Litigation” in Form SVLDRS-1 to “Arrears” in Form SVLDRS-3 is impermissible as admittedly appeal before Customs and Excise, Service Tax Appellate Tribunal (CESTAT) was filed on 29.08.2019. As per Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019 read with Sabka Viswas (Legacy Dispute Resolution) Scheme Rules, 2019, if the amount of duty is more than Rs. Fifty Lakhs where the tax dues are relatable to a show cause notice or one or more appeals arising out of such notice which is pending as on the 30th day of June 2019, the relief available to a declarant under the Scheme shall be calculated at fifty percent of the tax dues - A reading of SVLDRS-3 indicates that the petitioner has been given 40% relief on Rs. 88,04,491/- to arrive at the tax due of Rs. 34,32,590/- and on the same, a further relief of 60% has been given to arrive at Rs. 20,59,554/- and the amount payable by the petitioner has been estimated as Rs. 13,73,036/-. The impugned communication in SVLDRS-3 dated 28.04.2020 is set aside with the direction to the respondents to issue Form SVLDRS-3 quantifying the above amount of Rs. 22,17,857/- as payable by the petitioner. Petition disposed off.
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