9911796707
TMI Blog2019 (12) TMI 1012X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel for the petitioner and looking to the facts of the case, it appears that the respondents have floated Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (hereinafter referred to as the "Scheme, 2019") which is annexed as Annexure P-3. Counsel appearing for the petitioner has pointed out to us Rule 3 of the aforesaid Scheme, 2019 which reads as under:- "3. Form of declaration under section 125 (1).- The declaration under section 125 shall be made electronically at https://cbic-gst.gov.in in Form SVLDRS-1 by the declarant ,on or before the 31st December, 2019. (2) A separate declaration shall be filed for each case. Explanation.- For the purpose of this rule, a "case" means - (a) a show cause notice, or one or more appeal a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax liability but not paid it;" 3. Counsel appearing for the petitioner has submitted that as per the Circular dated 25.09.2019, issued by the respondents especially para nos. vii & viii, the same are in violation of the Scheme, 2019 and the respondents are settling the cases beyond the Scheme. We are also not in agreement with this contention especially looking to Clauses VII & VIII of the Circular dated 25.09.2019 which read as under:- "(vii) Section 125(l)(a) excludes cases which are under appeal and where final hearing has taken place on or before 30th June, 2019 from the purview of the Scheme. Similar exclusion has been made applicable, mutatis mutandis, under Section 125(l)(c) to cases under adjudication. It is clarified that such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Scheme, 2019, cut-off date of 30.06.2019 is not made applicable in all the four eventualities. 6. The cut-off date of 30.06.2019 is applicable only in the eventualities which are covered under Rules 3(a) and 3(c). 7. The cut-off date of 30.06.2019 is not applicable for the cases which are covered under Rules 3(b) & 3(c). This cut-off date has been clarified in a Circular dated 25.09.2019 which is annexure P-1. 8. This is a public interest litigation and hence as and when such type of assessees or any individual petitioner is approaching this Court, the case can be decided looking to the facts of the individual case. Suffice it to say that in this public interest litigation the Circular issued by the respondents dated 25.09.2019 (Annexure ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
