TMI Blog2020 (12) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... the amount in arrears . The petitioner had already paid a sum of ₹ 3,59,73,729/-. The balance amount originally payable by the petitioner was only ₹ 1,51,17,635/-. That alone can be called as the amount in arrears. The petitioner's counsel would contend that the amount already paid should be considered as a deposit and it should be deducted only after relief is calculated on the entire tax liability of ₹ 5,10,91,364/-. It is true that the provision talks of deposit or pre-deposit . That expression can only refer to those payments made by the declarant even while he is still contesting his liability. If an amount has already been deposited in respect of the duty without demur, then it cannot be called as deposit or pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er on the ground that it suffered from mistakes apparent on the face of record. The rectification petition dated 11.06.2018 was rejected as devoid of merits on 05.03.2019. 2. The petitioner did not file any appeal challenging the same. In the meanwhile, the Union Government introduced Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 vide Sections 120 to 135 of the Finance (No.2) Act, 2019. Availing the said opportunity, the petitioner filed application in Form SVLDRS 1. The stand of the petitioner is that no further amount is due and payable by them. However, the petitioner's stand was rejected and the application was disposed of by holding that the petitioner has to pay a further sum of ₹ 90,70,581/-. Questioning the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the light of the circular, according to the learned standing counsel, there is absolutely no merit in the petitioner's contention. He called for dismissal of this writ petition. 5. The learned counsel for the petitioner submitted that only the question of law arising for consideration is whether as per Section 124(2) of the Act, relief should be calculated after adjustment of tax already deposited or before adjustment of tax already deposited. The learned counsel for the petitioner contended that from a mere reading of Section 124(2), one can note that adjustment of any amount paid as deposit must be made only at the stage of calculating the amount payable. The amount payable is quantified by deducting tax relief from tax due. He a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , forty per cent of the tax dues; (iii) in a return under the indirect tax enactment, wherein the declarant has indicated an amount of duty as payable but not paid it and the duty amount indicated is,- (A) rupees fifty lakhs or less, then, sixty per cent of the tax dues; (B) amount indicated is more than rupees fifty lakhs, then, forty per cent of the tax dues; (d) where the tax dues are linked to an enquiry, investigation or audit against the declarant and the amount quantified on or before the 30th day of June, 2019 is- (i)rupees fifty lakhs or less, then, seventy per cent of the tax dues; (ii) more than rupees fifty lakhs, then, fifty per cent of the tax dues; (e) where the tax dues are payable on account of a volunt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eme, tax dues means - (a) where- (i) a single appeal arising out of an order is pending as on the 30th day of June, 2019 before the appellate forum, the total amount of duty which is being disputed in the said appeal; (ii) more than one appeal arising out of an order, one by the declarant and the other being a departmental appeal, which are pending as on the 30 th day of June, 2019 before the appellate forum, the sum of the amount of duty which is being disputed by the declarant in his appeal and the amount of duty being disputed in the departmental appeal: Provided that nothing contained in the above clauses shall be applicable where such an appeal has been heard finally on or before the 30th day of June, 2019. On first pri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plicants even while contesting the cases against them would have made deposits. The case on hand does not fall under Section 124 (1) (a) or (b) of the Act. It falls only under Section 124 (1) (c) of the Act. If the tax dues is more than Fifty lakhs, then 40% of the tax dues will be the relief granted. Now, the question is how to quantify the petitioner's relief. 9. As already pointed out, tax dues has been defined in Section 123 of the Act. The case on hand falls under Section 123(e) of the Act. It means Where an amount in arrears relating to the declarant is due, the amount in arrears . The petitioner had already paid a sum of ₹ 3,59,73,729/-. The balance amount originally payable by the petitioner was only ₹ 1,51,17, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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