TMI Blog2021 (1) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... by learned counsel for the petitioner has no application to the facts of the present case inasmuch as the circulars dated 25th September, 2019 and 29th October, 2019 relied by learned counsel for the petitioner is referable to subclause (iii) of clause (c) of Section 121 of the SVLDR Scheme. Perusal of the various provisions of the Scheme shows that the Scheme is a complete Code in itself. In substance, it is a scheme for recovery of duty/indirect tax to unlock the frozen assets and to recover the tax arrears at a discounted amount. Thus, Sabka Vishwas Scheme , although a beneficial scheme for a declarant, is statutory in nature, which has been enacted with the object and purpose to minimise the litigation and to realise the arrears of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s deposited the amount along with returns belatedly and therefore arose some interest liability which the petitioner could not deposit, and therefore, the petitioner has filed a declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (hereinafter referred to as 'SVLDR Scheme') but the declaration has been wrongly rejected by the impugned orders. 4. We have perused the impugned orders and we find that the designated authority has rejected declaration on the ground that as per report of the division vide letter dated 13.01.2020, no duty amount has been declared in return as payable but not paid. Hence not covered under the category of arrears. 5. Clause (c) of Section 121 defines the words amount in arr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tarily disclosed by the declarant, then, the total amount of duty stated in the declaration; (e) where an amount in arrears relating to the declarant is due, the amount in arrears. 9. The definition of the words tax dues as provided in Section 123 of the SVLDR Scheme shows that it is not expansive in nature inasmuch as it starts with the word means . 10. Clause-C of Section 123 relates to matters where any enquiry or investigation or audit is pending against the declarant, the amount of duty payable under any of the indirect tax enactment which has been quantified on or before 30th June, 2019. This clause is not applicable in the case of the petitioner inasmuch as it is not the case of the petitioner that any enquiry or in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty along with the returns which was filed belatedly. Therefore, clause (e) of Section 123 read with clause (c) of Section 121 of the SVLDR Scheme is not applicable on the facts of the present case. The circular relied by learned counsel for the petitioner has no application to the facts of the present case inasmuch as the circulars dated 25th September, 2019 and 29th October, 2019 relied by learned counsel for the petitioner is referable to subclause (iii) of clause (c) of Section 121 of the SVLDR Scheme. 14. Provisions of Chapter V of the Finance (No.2) Act, 2019, whereby Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 has been enacted; is an offer by the Government to settle tax arrears locked in litigation at a substantial d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 131 provides for removal of doubts and Section 134 provides for removal of difficulties. Section 132 empowers the Central Government to make Rules by notification to carry out the provisions of the Scheme. Section 133 empowers the Central Board of Indirect Taxes to issue orders, instructions etc. Section 135 provides for protection to the Officers. 15. Thus, perusal of the provisions of the Scheme briefly noted above, shows that the Scheme is a complete Code in itself. In substance, it is a scheme for recovery of duty/indirect tax to unlock the frozen assets and to recover the tax arrears at a discounted amount. Thus, Sabka Vishwas Scheme , although a beneficial scheme for a declarant, is statutory in nature, which has been enac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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