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TMI Blog2022 (6) TMI 714X X X X Extracts X X X X X X X X Extracts X X X X ..... ication dated 31.12.2019, the declaration filed by the petitioner in Form Subka Vishwas (Legacy Dispute Resolution) Scheme, 2019 has been rejected on the ground that the tax dues have not been quantified on or before 30.06.2019. 3. In the impugned communication, the declaration filed by the petitioner in Form SVLDRS-1 on 22.10.2019 has been rejected with a remark," Tax Dues not quantified on or before 30.06.2019". 4. The petitioner submits the rejection of the application was not proper and contrary to the rights of the petitioner to settle the dispute under the aforesaid scheme. 5. It is further submitted that as per the provisions formulated under the scheme, the petitioner filed declaration in Form SVLDRS-1 declaring the arrears of ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a total service tax of Rs.6,64,47,553/- out of which, the petitioner merely paid a sum of Rs.2,02,99,059/- as tax in cash and partially an amount of Rs.23,83,644/- by utilizing CENVAT Credit and that the petitioner had not paid an amount of Rs.4,37,64,850/-. 11. That apart, it is submitted that the intimation of the third respondent on 20.03.2018 relied by the petitioner was merely based on the returns filed by the petitioner in Form SLDRS 1. 12. It is submitted that the petitioner had only partially paid tax belatedly and therefore the petitioner was called upon to pay a sum of Rs.70,80,999/- towards interest under Section 75 of the Finance Act, 1994. 13. It is submitted that the petitioner was informed that failure to pay the aforesaid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... overstated. The Principal Chief Commissioner/Director General and all Officers and staff are instructed to familiarize themselves with this scheme and actively ensure its smooth implementation". 17. The scheme applies to declarants who have not paid tax under any of the enactments specified in Section 122 of the Act. Tax due under Finance Act, 1994 is one of the enactments where the benefit can be availed. 18. The scheme applies to the declarants who have not paid tax under various enactments specified in Section 122 of the Act. Finance Act, 1994 is one of the enactments for which the scheme applies. 19. The expression " tax dues" is defined in Section 123 of the Finance Act, 2019 as follows: For the purposes of the Scheme, "tax dues" ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of penalty of Rs.100. The order was for an amount of duty of Rs. 900 and penalty of Rs. 90. The declarant files an appeal against this order of determination. The departmental appeal is for an amount of duty of Rs. 100 and penalty of Rs. 10. The amount of duty which is being disputed is Rs.900 plus Rs. 100 i.e Rs. 1000 and hence tax dues are Rs. 1000. Illustration 4: The show cause notice to a declarant was for an amount of duty of Rs. 1000. The order was for an amount of duty of Rs.1000. The declarant files an appeal against this order of determination. The first appellate authority reduced the amount of duty to Rs. 900. The declarant files a second appeal. The amount of duty which is being disputed is Rs. 900 and hence tax dues are Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of duty payable under any of the indirect tax enactment which has been quantified on or before the 30th day of June, 2019 (d) Where an amount has been voluntarily disclosed by the declarant, then, the total amount of duty stated in the declaration; (e) (e) where an amount in arrears relating to the declarant is due, the amount in arrears. 21. Persons who cannot file declaration are those persons who have been specifically excluded under Section 125 of the Act. Section 125 of the Act reads as under:- 125(1) All persons shall be eligible to make a declaration under this Scheme except the following, namely: (a) who have filed an appeal before the appellate forum and such appeal has been heard finally on or before the 30th day of June ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner was under investigation and a show cause notice was to be issued. Thus, the petitioner was not eligible for the benefit. 23. The investigation has culminated in a show cause notice dated 29.09.2020 bearing Reference No.V/15/21/2020 Adj.Ch.Outer in SCN No.04/2020. It indicates that the petitioner has evaded a sum of Rs.4,37,64,850/- towards service tax dues under the Finance Act, 1994. 24. A reading of the above provision of Chapter V of the Finance Act, 2019 containing the provision relating to SVLDR. Scheme indicates that though a person who has not been issued with a show cause notice can opt to settle the case under the scheme by offering to pay the " tax due" as defined in Section 123 of the Act, it is not available to person wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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