TMI Blog2020 (12) TMI 194X X X X Extracts X X X X X X X X Extracts X X X X ..... 82 crores came to be raised towards the service tax and at that stage there was no Scheme in existence. The Scheme came into existence only w.e.f. 01.09.2019 and its benefit was available till 30.12.2019 for the assessees to apply. During this period from September to December, 2019, the petitioners noticed the mistake committed by the Department and accordingly represented vide letter dated 23.11.2019. The Department realized its mistake and ultimately corrected the demand raised from ₹ 82,26,42,852/- and reduced it to ₹ 4,99,03,524/-. 10 The petitioners may not have been in a position to deposit ₹ 41 crore and odd (being 50% of the initial demand) to avail the benefit of the Scheme, but having received the communication ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2020 - - - Dated:- 1-12-2020 - HONOURABLE THE CHIEF JUSTICE MR. VIKRAM NATH and HONOURABLE MR. JUSTICE J.B. PARDIWALA Appearance: MR HASIT DAVE(1321) for the Petitioner(s) No. 1,2 MR SHRIRAJ D SHAH(10475) for the Petitioner(s) No. 1,2 MR ANKIT SHAH(6371) for the Respondent(s) No. 1,2,3,4 MR DEVANG VYAS(2794) for the Respondent(s) No. 1 ORAL ORDER (PER : HONOURABLE THE CHIEF JUSTICE MR. VIKRAM NATH) 1. We have heard Shri Hasit Dave, the learned counsel for the petitioners and Shri Ankit Shah, the learned counsel appearing for the respondent Department. 2. An inquiry was pending against the petitioners before the Intelligence Office of the Service Tax, Vapi on the ground that they had shown lesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ional Unit, Vapi communicated to the petitioners that there was apparently a mistake and the revised quantified amount was much less at ₹ 4,99,03,524/-. 5. Pursuant to the above intimation of the correction of the quantified amount, the petitioners submitted on the online portal of the Scheme on 31.12.2019 expressing their willingness to avail the benefit. It may be noted that subject to acceptance of the request under the Scheme, the petitioners would be liable to make the deposit of 50% of the quantified amount. However, the application of the petitioners under the Scheme was not accepted for the reason as stated in the Form SVLDRS-1 (Annexure-I to the petition) that the service tax liability was not quantified and communicated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d position is that the original quantification made on 20.05.2019 was incorrect. A huge demand of more than ₹ 82 crores came to be raised towards the service tax and at that stage there was no Scheme in existence. The Scheme came into existence only w.e.f. 01.09.2019 and its benefit was available till 30.12.2019 for the assessees to apply. During this period from September to December, 2019, the petitioners noticed the mistake committed by the Department and accordingly represented vide letter dated 23.11.2019. The Department realized its mistake and ultimately corrected the demand raised from ₹ 82,26,42,852/- and reduced it to ₹ 4,99,03,524/-. 10 The petitioners may not have been in a position to deposit ₹ 41 crore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification being later in point of time to the cut off date, the Department was not in a position to entertain the application and as such it had rejected the application. 13. We are not inclined to accept the submission of Shri Shah and the view of the Department. The quantification communication on 20.05.2019 was a final quantification according to the Department. If the Department had committed an error and it is corrected subsequently, then such quantification or the revised figure should relate back to the original quantification and it would only be substituting the figures and nothing more. The mistake committed by the Department was also an apparent mistake and a glaring mistake that they included the taxable services subsequent t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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