SABKA VISHWAS (LEGACY DISPUTE RESOLUTION) SCHEME, 2019

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... SABKA VISHWAS (LEGACY DISPUTE RESOLUTION) SCHEME, 2019
Query (Issue) Started By: - CA.LALIT MUNOYAT Dated:- 30-12-2019 Last Reply Date:- 30-12-2019 Central Excise
Got 2 Replies
Central Excise
An assessee was subjected to investigation for evasion of service tax payable for the period 2012-13 and 2013-14. It was adjudicated on 14th June 2019 and an appeal against it was filed on 12-09- .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 19 with the CESTAT. The assessee wants to file declaration under SVLDRS by withdrawing the appeal. However it was noticed that in respect of the same matter but for the 2 later years 2014-15 and 2015-16 another SCN had been issued in August 2018 as a Statement of Demand under section 73(1A). The same had not yet been adjudicated ( pending as on 30-06-19) The assessee wishes to know if he can fil .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e declaration under SVLDRS in respect of the SCN which had been already adjudicated and against which he is in Appeal before the CESTAT by withdrawing the Appeal to be eligible under Arrears category. He wishes to contest the second SCN before the Adjudicator and does not wish to file declaration under SVLDRS. Whether the assessee is permitted to file declaration in respect of the 1st SCN (in ap .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... peal in CESTAT) only and leavie the 2nd SCN (not yet adjudicated) Time remaining for the scheme is only 2 days i.e. upto 31-12-19 and therefore early response by experts' shall be highly appreciated. Reply By KASTURI SETHI: The Reply: Q. Whether the assessee is permitted to file declaration in respect of the 1st SCN (in appeal in CESTAT) only and leavie the 2nd SCN (not yet adjudicated) ? .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... A. Yes. It is case-wise (SCN wise). It is not issue-wise. See the definition of "case" under Rule 3(2)(a) of SVLDRS Rules, 2019 A "case" means a show cause notice. Hence you are eligible for filing declaration in respect of 1st SCN and leave the 2nd SCN. If you file declaration under category of 'arrears' in respect of first case, appeal filed with CESTAT shall be dee .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... med to have been as withdrawn. See Section 127 (6) of Finance (No.2) Act, 2019. No need to file misc. application for withdrawal of appeal with CESTAT. Reply By CA.LALIT MUNOYAT: The Reply: Thanks Shri Kasturi Sethi for your reply.
Discussion Forum - Knowledge Sharing .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X