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TMI Blog2020 (10) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent No.1 to consider the application under SVLDR scheme. The petitioner is also seeking writ of mandamus to direct respondents to grant personal hearing to the petitioner to decide eligibility of the petitioner as contemplated under the SVLDR scheme under any category as may be applicable and also refund an amount of INR 4,06,781/- recovered illegally vide demand draft No.062127 on February 14, 2020 with interest as being ex-facie arbitrary and in sheer violation of principles of natural justice. 2. The brief facts leading to the top noted writ petition are as under: The case of the petitioner is that he is engaged in Event Management Service and Air Travel Agent Service and accordingly has obtained registration under the erst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,10,005/- in terms of interest contemplated under Section 87 of Finance Act, 1994. However, in the subsequent averments, the petitioner has admitted that insofar as principal amount of sum of Rs. 23,20,007/- which was the declared amount has been fully paid as on 2019. The petitioner has further contended that respondent No.1 - Department has communicated the receipt of notice of recovery to the respondent No.6 - Bank, which in turn has sent mail to the present petitioner indicating that there is a notice for recovery of sum of Rs. 17,29,765/- which is towards interest amount on the declared amount. It appears that the petitioner being aggrieved by this impugned recovery notice has filed the top noted writ petition. 4. Heard Sri Prashanth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ement Scheme, 2013. On perusal of these payments made by the petitioner, prima facie, this Court finds that the interest is computed on the declared amount. In fact this Court is of the view that the interest should have been computed on unpaid dues and not on declared amount. Since the impugned notice clearly gives an indication that interest is levied without taking note of partial payments, I am of the view that the order under challenge is not sustainable and the same needs to be quashed with a direction to the respondent No.4 to re-compute the interest by taking note of the payments made on various dates towards the declared amount. 6. At this juncture, learned counsel for the petitioner would submit that in view of admitted payments ..... X X X X Extracts X X X X X X X X Extracts X X X X
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