TMI Blog2021 (4) TMI 647X X X X Extracts X X X X X X X X Extracts X X X X ..... ssuance of show cause notice ought to be taken note of and credit extended while indicating the amount payable by the assessee in the estimate in SVLDRS-3. As it is specifically clarified that manual processing of declaration would be allowed subject to conditions mentioned in the communication dated 08.01.2021, the objection at para-9 has been addressed - the respondent No.1 is directed to reconsider the explanation of the petitioner in Form No. SVLDRS-2A and order as regards the application under SVLDRS-1 and issue Discharge Certificate in SVLDRS-4, if eligible, as per law. - WRIT PETITION No.11239/2020 (T-RES) - - - Dated:- 26-2-2021 - HON'BLE MR. JUSTICE S. SUNIL DUTT YADAV Petitioner (By Ms.Vani. H., Advocate) Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mated the payment to be made by the petitioner of a sum of ₹ 71,55,550/- while, not taking note of the pre-deposit. The remarks column in SVLDRS-2 would indicate that the Authority has expressed that the declarant has failed to submit any proof of payment as regards pre-deposit and further specifying that CENVAT debits cannot be considered as pre-deposit. 6. The petitioner has made out a reply in Form SVLDRS-2A at Annexure-D. It is submitted that the petitioner has made out a separate representation to the Designated Committee as per Annexure-E dated 02.12.2019 claiming the credit of pre-deposit of ₹ 99,31,139/-. The petitioner submits that as regards the pre-deposit as per the communication dated 04.09.2020 at Annexure-J, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellate proceedings under the indirect tax enactment or as deposit during enquiry, investigation or audit, shall be deducted when issuing the statement indicating the amount payable by the declarant: Provided that if the amount of pre-deposit or deposit already paid by the declarant exceeds the amount payable by the declarant, as indicated in the statement issued by the designated committee, the declarant shall not be entitled to any refund. 11. The Circular bearing No.1071/4/2019-CX.8 by the Department dated 27.08.2019 referred to supra at Clause-10(c) further clarifies the matter and reads as hereunder: 10(c) This scheme provides for adjustment of any amount paid as pre-deposit during appellate proceedings or as deposits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the taxpayer. Section 130(2) provides that in case any pre-deposit or other deposit already exceeds the amount payable under the Scheme, the differential amount will not be refunded. Any person who files a declaration under the Scheme undertakes to comply with all the provisions of the Scheme. Therefore, there is no question of refund of any excess deposit in any case. Clauses 2(ii) and (iii) that are extracted hereinabove and an entire reading of Section 124(2) read with Board Circulars extracted hereinabove would make it clear that the pre-deposit made at any point of time subsequent to the issuance of show cause notice ought to be taken note of and credit extended while indicating the amount payable by the assessee in the estimate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cessing of the subject declaration subject to the following conditions: (i) The said order has been accepted by the concerned Commissionerate is not proposed to be challenged before the Hon'ble Supreme Court. (ii) The Ld. ASG of the concerned High Court has advised for acceptance of the said order. (iii) The Systems Directorate has expressed its inability in allowing electronic processing of the said declaration due to technical reasons. 3. It is requested that the above stand of the Board may be submitted before the Hon'ble High Court. 14. In light of such clarification, as it is specifically clarified that manual processing of declaration would be allowed subject to conditions mentioned in the communicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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