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TMI Blog2022 (9) TMI 904X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 05.03.2020 issued by the respondents and also issue a writ of mandamus directing the respondents to issue fresh Form No. 3 and adjust the amount of Rs. 3,19,69,680/- towards deposit already made. In the alternative, the petitioner has also prayed to direct respondent no. 2 to refund the amount of Rs. 3,19,69,680/- with 18% interest per annum to him. 3. The short question that arises for determination in this writ petition is "whether the amount paid by the petitioner, under protest, towards interest , prior to issuance of show cause shall be considered as pre-deposit while disposing his application for waiver under 'Sabka Vikas (Legacy Dispute Resolution) Scheme, 2019' which was issued under Section 24 of the Finance Act. 4. The learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ow cause notice or one or more appeals arising out of such notice which is pending as on the 30th day of June, 2019, and if the amount of duty is,- (i) rupees fifty lakhs or less, then, seventy per cent. of the tax dues; (ii) more than rupees fifty lakhs, then, fifty per cent. of the tax dues; (b) where the tax dues are relatable to a show cause notice for late fee or penalty only, and the amount of duty in the said notice has been paid or is nil, then, the entire amount of late fee or penalty; (c) where the tax dues are relatable to an amount in arrears and,- (i) the amount of duty is, rupees fifty lakhs or less, then, sixty per cent. of the tax dues; (ii) the amount of duty is more than rupees fifty lakhs, then, forty per cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plain reading of the same, that the relief calculated under Sub-section (1) shall be subject to the condition that any amount paid as pre-deposit at any stage of appeal proceedings under the indirect tax enactment or as deposit during enquiry, investigation or audit shall be deducted when issuing the statement indicating the amount payable by the declarant. Thus, it is clear that statute itself do not make any distinction between payment of taxes, interest thereon or any penalty in amount which has been deposited during enquiry, investigation or audit shall be deducted while issuing the statement and shall be adjusted while calculating relief to the declarant. 8. The High Court of Punjab and Haryana in the case of Schlumberger Solutions P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. Resultantly: (i) the comments of Designated Committee informs SVLDRS-2 and SVLDR-3 are quashed: (ii) Designated Committee is directed to re-consider the claim of the petitioner within two weeks from the receipt of certified copy of the order by adjusting amounts paid towards interest and penalty, in accordance with law and the petitioner is directed to make the payment within two weeks from the date Designated Committee issues SVLDRS-3. 9. This Court is of the opinion that the observation made by the Division Bench of Punjab and Haryana High Court is in tune of the provision of Sub-section (2) of Section 124 of the Finance Act, 2019. Hence, the writ petition merits consideration. 10. As far as the technical question raised by Mr. S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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