TMI Blog2021 (4) TMI 656X X X X Extracts X X X X X X X X Extracts X X X X ..... SVLDRS-1 on 14th January, 2020 shows that the earlier objections were waived. Having processed the subsequently filed SVLDRS-1 and indicating those details in the SVLDRS-3 issued, there appears to be no justification for Opposite Parties to not accept NHSPL's calculation of tax amount due as ₹ 1,71,203.10 - a direction is issued to the Opposite Party No.2 i.e. Designated Committee to accept the SVLDRS-1 filed by NHSPL by issuing the SLVDRS-3 and since the payment of the admitted tax has already been paid to issue discharge in Form SLVDRS-4 to NHSPL. As far as the second writ petition filed by NC is concerned, in the counter affidavit again there is no explanation why the Designated Committee issued SVLDRS-2 and SVLDRS-2A witho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terest and penalty for the years 2011-12 to 2015- 16. Thereafter an order-in-original dated 31st August, 2018 was passed by the Asst. Commissioner, CGST Customs, Cuttack confirming the demand. Aggrieved by that order, NHSPL filed an appeal before the Commissioner (Appeals), CGST, Bhubaneswar on 26th November, 2018. The appeal is stated to be pending. 4. Meanwhile, the Central Government announced the Sabka Viswas Legacy Dispute Resolution Scheme, 2019 (SVLDRS) in terms of Section 132 (1) and (2) of the Finance Act, 2019. With a view to availing the benefit under the SVLDRS, NHSPL filed an application in form SVLDR-I seeking tax relief in the sum of ₹ 7,79,282.80. The declaration was registered as ARN- LD1912190001701 dated 19t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ount of tax. 8. Mr. R.P. Kar, learned counsel appearing for NHSPL, informs the Court that pursuant to the above order, NHSPL has already paid the admitted amount of tax of ₹ 1,71,203.10. 9. As far as Writ Petition (Civil) No.24377 of 2020 is concerned, the Petitioner therein M/s. Nagen Caterer (NC) is a firm that carries on the business of providing canteen and housekeeping services in several factory premises. NC is a dealer registered as such under the relevant Service Tax law. It has been filing returns and making payment of tax through challans. 10. The DGCI, Hyderabad Zonal Unit investigated NC and issued it a SCN dated 27th September, 2016 calling upon it to pay a sum of ₹ 1,16,91,632/- towards service tax includi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled in both the writ petitions not disputing the fact that each of the Petitioners had filed an application under Form SVLDR-1 as far as W.P.(C) No.24376 of 2020 is concerned. However, the Opposite Parties seek to explain that they did not consider the subsequent corrected file SVLDRS-1 filed by NHSPL on 14th January, 2020 only because the Petitioner did not send any communication to the Designated Committee about the initial application having been filed with wrong details. 15. As far as the above submission is concerned, the Court is of the view that the very fact that the Designated Committee granted registration number for the correctly filed SVLDRS-1 on 14th January, 2020 shows that the earlier objections were waived. Having proces ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the same date. NHSPL will on the above basis seek disposal of the pending appeal in accordance with law. (ii) As far as W.P.(C) No.24377 of 2020 is concerned, the Designated Committee (Opposite Party No.2) will issue to NC by 3rd May 2021 the corrected SVLDRS-3 showing the corrected pre- deposit figure as ₹ 39,41,880/-. Since NC has already paid the admitted tax liability as indicated therein, the Opposite Parties will also issue in favour of NC by the same date the SVLDRS-4. The SVLDRS-2 and SVLDRS-2A already issued stands quashed. It will be open to NC to seek disposal of the pending appeal thereafter in accordance with law. 19. This Court's attention was drawn to the instructions dated 17th March, 2021 issued by the Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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