TMI Blog2022 (8) TMI 834X X X X Extracts X X X X X X X X Extracts X X X X ..... ision Bench of Allahabad High Court in Beenu Gupta vs. Union of India and four others [ 2021 (1) TMI 104 - ALLAHABAD HIGH COURT ] , dealing with the issue of waiver of interest amount arising from late deposit of tax arrears rejected the petition of the assessee. The Division Bench of Allahabad High Court while rejecting the petition held that Sabka Vishwas Scheme , although a beneficial scheme for a declarant, is statutory in nature, which has been enacted with the object and purpose to minimize the litigation and to realize the arrears of tax by way of settlement at discounted amount in an expeditious manner. In other words, the scheme is a step towards the settlement of outstanding disputed tax liability. Whereas petitioner has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondent No. 3 : Shri Gautam Prasad, Advocate ORDER This petition under Article 226/227 of the Constitution of India by partnership firm engaged in Works Contract Service is aggrieved by Annexure P/9 by which the claim of the petitioner seeking benefit of waiver of the interest amount of Rs.4,77,847/- imposed for late deposit of tax dues, preferred under the SVLDRS [Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019] (for brevity the Scheme of 2019 ) has been rejected on the ground of ineligibility. 2 . The sole question raised by learned counsel for the petitioner in the given facts and circumstances is as to whether the component of interest would be covered by the expression amount of duty / amount in arrears ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he amount has been voluntarily disclosed by the declarant, then the total amount of duty as stated in the declaration shall be the tax dues. The words amount of duty has been defined in clause (d) of Section 121 which means the amount of central excise duty, the service tax and the cess payable under the direct tax enactment. The petitioner has deposited the amount of duty alongwith his regular returns under the service tax law but it was filed belatedly. Thus no amount of duty was payable under the service tax law, therefore, the provisions of clause (d) of Section 123 has no application on the facts of the present case. 13. The admitted facts of the present case are that the petitioner has filed return under the service tax law pri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt, the question of interest being a part of the arrears of tax for the purpose of the Scheme of 2019 was not involved. The question before the Bombay High Court was as to whether despite the assessee therein being eligible under the scheme was entitled to an opportunity of being heard before the designated Committee under Clause 127 of the Scheme or not? Thus, the said decision of the Bombay High Court is of no avail to the petitioner. 4 . However, learned counsel for the petitioner has also relied upon the decisions of High Court of Chhattisgarh dated 22.06.2021 in WPT No.89/2021, the decision of the Division Bench of Ahmedabad High Court dated 27.02.2020 in R/Special Application No.21744/2019 where the component of interest is held t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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