TMI Blog2022 (8) TMI 1147X X X X Extracts X X X X X X X X Extracts X X X X ..... ing documents to conduct audit was issued to the petitioner well after 30.06.2019 to be specific on 26.12.2019. Hon ble Bombay High Court in the case of UCC Infrastructure Pvt. Ltd. vs. Union of India Ors. [ 2022 (2) TMI 94 - BOMBAY HIGH COURT ] where it was held that In the facts of this case also the respondents had issued a summons only on 30th August, 2019 i.e. after 30th June, 2019 and thus summons issued after the cut-off date of 30th June, 2019 could not be the ground for declaring the application filed by the petitioner under SVLRDS-1 ineligible. The Declaration Forms filed by the petitioners are restored to file and are remanded to the respondent no.3 for taking a fresh decision on these two declaration forms filed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pur which is assailed in this writ petition. 2. Learned counsel Shri Gajendra Panwar representing the petitioner submitted that the petitioner was entitled to apply under the SVLDR Scheme and he filed the timely application and deposited the due tax amount under the said Scheme. However, application filed by the petitioner has been rejected only an erroneous ground that audit had been initiated and hence, the petitioner was not entitled to the benefit of the SVLDR Scheme. Shri Panwar submitted that the enquiry notice under Section 125(1)(i) of the GST Act as referred to in the order dated 12.10.2020 was issued after the cut-off date i.e. 30.06.2019 and as such, the same was time barred and could not be used as a ground to deprive the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 30th June, 2019, such a person would not be eligible to make declaration under the voluntary disclosure category. Logical corollary to this would be that an enquiry or investigation or audit post 30th June, 2019 would not act as a bar to the filing of declaration under the voluntary disclosure category. In the facts of that case, the enquiry was initiated after 30th June, 2019. Considering these facts, this Court was of the opinion that the respondents were not justified in rejecting the declaration of the petitioner dated 26th December, 2019 on the ground that the petitioner was not eligible to file declaration under the category of voluntary disclosure since enquiry was initiated against the petitioner on 19th December, 2019. This Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... June, 2019 could not be the ground for declaring the application filed by the petitioner under SVLRDS-1 ineligible. In our view, the stand taken by the respondents is contrary to the principles of law laid down by this Court in case of M/s. New India Civil Erectors Private Limited (supra) and also contrary to the objectives, purposes and intent of the said Scheme introduced by the Central Government. The respondents would have been justified to declare the petitioner ineligible to file declaration under voluntary disclosure category, if enquiry or investigation or audit would have been initiated on or before 30th June, 2019. the action of the respondents in initiating the enquiry and denying the petitioner the opportunity to avail benefi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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