TMI Blog2021 (8) TMI 397X X X X Extracts X X X X X X X X Extracts X X X X ..... ced alongwith the letter dated 7-8-2013, a copy of which has been produced by way of a memo dated 19-2-2021 - It is also to be noted that the show cause notice issued at Annexure-A also refers to the period of 1-4-2008 to 31-3-2011 and accordingly, the contention that there is co-relation with the deposits made by the petitioner cannot be brushed aside without further enquiry as sought for in the present petition. It is specifically clarified that manual processing of declaration would be allowed subject to conditions mentioned in the communication dated 8-1-2021, the objection has been addressed. The Estimation in SVLDRS-2 at Annexure-C dated 9-12-2019 is set aside and consequently the Statement in Section 127 in Form SVLDRS-3 at Ann ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the petitioner has specifically sought for adjustment of ₹ 7,48,290/- (though pre-deposit was ₹ 8,19,643/-) which was a pre-deposit as against the penalty of ₹ 7,48,290/-. 5. It is the contention of the petitioner that a sum of ₹ 8,19,643/- deposited during the period 1-4-2008 to 31-3-2011 with respect to the show cause notice at Annexure-A, which claim the petitioner is sought to resolve by recourse to SVLDRS scheme. 6. The petitioner submits that in response to the estimate under SVLDRS as made by the Department, the petitioner has availed of the opportunity of making written submissions in Form No. SVLDRS-2A and has specifically submitted that In the SVLDRS-2, the relief amount and the amount already pai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt has been paid towards the liability recovered under the particular application and as regards the specific show cause notice, which is the subject matter of dispute in the present writ petition. 11. It is also contended that the deposits which the petitioner relies upon and is seeking the Department to give credit ought to have been claimed in their ST-3 returns and not having done so, they are not entitled for any consideration as sought for in the present petition. 12. It is further contended that the amount of ₹ 8,19,643/- which the petitioner is seeking adjustment cannot be linked to the tax liability as regards to the particular application. Accordingly, it is stated that the action of Designated Committee considering th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 074/07/2019-CX, dated 12-12-2019 reads as follows : 2(ii) Section 124(2) provides for adjustment of any amount paid as pre-deposit at any stage of appellate proceedings or as deposit during enquiry, investigation or audit. However, an amount paid after issuance of show cause notice, but before adjudication are not mentioned therein. Further, these amounts gets appropriated/adjusted at the time of adjudication. There may be situations where such deposits may have been made but could not be appropriated due to pendency of adjudication proceedings. With a view to facilitate the taxpayer, as well as to recognise and appropriate these deposits as revenue, it is clarified that such deposits can be deducted/adjusted when issuing the statement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f which has been produced by way of a memo dated 19-2-2021. 16. It is also to be noted that the show cause notice issued at Annexure-A also refers to the period of 1-4-2008 to 31-3-2011 and accordingly, the contention that there is co-relation with the deposits made by the petitioner cannot be brushed aside without further enquiry as sought for in the present petition. 17. Insofar as the contention that the petitioner ought to have claimed credit under ST-3 returns, it is to be noted that, as the petitioner has sought for the benefit under the Scheme and the application in SVLDRS-1 specifically has a column relating to pre-deposit and as the Scheme is a self-contained Code calling upon the petitioner to resort to any general procedure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te 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. 19. In light of such clarification, as it is specifically clarified that manual processing of declaration would be allowed subject to conditions mentioned in the communication dated 8-1-2021, the objection has been addressed. 20. Accordingly, the Estimation in SVLDRS-2 at Annexure-C dated 9-12-2019 is set aside and consequently the Statement in Section 127 in Form SVLDRS-3 at Annexure-G dated 27-2-2020 is also set aside. The Declaration in Form No. 1 is to be reconsidered in light of the discussion made above and a Dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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