TMI Blog2020 (12) TMI 1095X X X X Extracts X X X X X X X X Extracts X X X X ..... reference to the amount of duty quantified in the reference document mentioned in the said declaration. As there were application wherein the amount of Tax Dues declared by the declarant in their SVLDRS application were not matching with the amount of duty quantified in the reference document issued on or before 30.06.2019, there was delay in proceessing. It is urged that the second application dated 14.01.2020 was processed early because the amount of Tax due declared therein matched with the amount of duty quantified in the departmental audit spot memo No.228 dated 17.05.2019. And being to be correctly filed, the amount of ₹ 74423447.50 payable by the petitioner after allowing the benefit of SVLDRS was intimated vide SVLDRS 3 for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nable the petitioner to make payment of demand raised under the Scheme. 2. The relevant fact briefly are that the petitioner, a private limited company registered under the Companies Act is engaged in the business of providing cleaning services and manpower supply services and is registered with the Service Tax Department on Service Tax Registration No.AAUCS6947BSD001 had been submitting its service tax returns and paying service tax right from date of its incorporation dated 25.03.2014. The case was selected for audit by the service tax department and the audit was conducted from 12.03.2019 and 13.03.2019. After conduct of audit a spot memo F.No.V(ST)474/SSOSPL/Gr.-18/JBP-II/2018-19/228 dated 17.05.2019 was issued by the authorities q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the Authority without providing an opportunity of hearing as contemplated under Section 127 of the Sabka Vishwas Scheme have rejected the petitioner s application and have accepted the second application. It is thus manifest that in any case before issuance of SVLDRS-3 no notice on SVLDRS-2 was issued in spite of the fact that first application showing the lower figure was pending before the authorities. The rejection of first application dated 28.12.2019 treating it to be duplicate filing is grossly illegal. The rejection is without providing opportunity of hearing to the petitioner, in spite of application for correction was electronically uploaded by the petitioner on 29.08.2019 and submitted in physical form on 03.09.2019 for correc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation under the scheme; this scheme came into effect from 01.09.2019 till 15.01.2020. Dispute resolution and amnesty are the two components of the scheme. The dispute resolution component is aimed at liquidating the legacy cases locked up in litigation at various forums whereas the amnesty component gives an opportunity to those who have failed to correctly discharge their tax liability to pay the dues. It is further contended that all persons as specified in Section 125 of the Finance Act, 2019 (for short Act 2019 ) are required to file declaration in Form SVLDRS-1. Section 124 of the Act 2019 inter alia provides relief available under the Scheme was applicable for the cases where an enquiry or investigation or audit is pending against th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rocessed early because the amount of Tax due declared therein matched with the amount of duty quantified in the departmental audit spot memo No.228 dated 17.05.2019. And being to be correctly filed, the amount of ₹ 74423447.50 payable by the petitioner after allowing the benefit of SVLDRS was intimated vide SVLDRS 3 form issued on 10.02.2020. It is urged that with the acceptance of declared SVLDRS application dated 17.01.2020, the earlier application which required and was under process to match out the amount of Tax Due declared with the amount of duty quantified with reference document issued on or before 30.06.2019, therefore, rendered redundant. 9. We perceive logic in the action of the respondent in not taking decision on th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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