TMI Blog2021 (7) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... ee was prescribed under Section 126 of the SVLDRS Scheme and the issue of statement by the designated committee is covered under Section 127 of the SVLDRS Scheme - As per Section 127 of the SVLDRS Scheme, when the declaration made by the petitioner was rejected, meaning thereby he would be liable to pay further interest and penalty on late payment and return. However, to levy any such liability under Section 127 of the SVLDRS Scheme, under Section 127(3), it mandates that after the issue of estimate under Section 127(2), the designated committee shall give opportunity of being heard to the declarant, if he so desires, before issuing the statement indicating the amount payable by the declarant. The order which is on record whereby the dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nalty as was promised under the Scheme of 2019. It is contended that respondent No. 4, without considering the provision of Scheme of 2019 and without giving any opportunity of hearing to the petitioner passed the order on 18.03.2020 (Annexure P/1) in a mechanical manner by which the Form SVLDRS-1 submitted by the petitioner was summarily rejected. 3. The case of the petitioner is that the Form under the SVLDRS Scheme was filed on 11.01.2020 and the order under challenge (Annexure P/1) castes a duty upon the petitioner to pay the penalty and interest for late payment of tax. It is stated that the said order was passed without giving any opportunity of hearing to the petitioner. 4. The petitioner is an assessee under the Finance Act 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... who have been issued a show cause notice, under indirect tax enactment and the final hearing has taken place on or before the 30th day of June, 2019; (d) who have been issued a show cause notice, under indirect tax enactment for an erroneous refund or refund; (e) who have been subjected to an enquiry or investigation or audit and the amount of duty involved in the said enquiry or investigation or audit has not been quantified on or before the 30th day of June, 2019; (f) a person making a voluntary disclosure- (i) after being subjected to any enquiry or investigation or audit; or (ii) having filed a return under the indirect tax enactment, wherein he has indicated an amount of duty as payable, but has not paid it; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the estimate under sub-section (2), the designated committee shall give an opportunity of being heard to the declarant, if he so desires, before issuing the statement indicating the amount payable by the declarant: Provided that on sufficient cause being shown by the declarant, only one adjournment may be granted by the designated committee. (4) After hearing the declarant, a statement in electronic form indicating the amount payable by the declarant, shall be issued within a period of sixty days from the date of receipt of the declaration. 7. The petitioner claims that he had applied under the said scheme and has applied for exemption from penalty and the interest on the payment of late service tax in the Form SVLDRS-1 (Anne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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