TMI Blog2022 (10) TMI 883X X X X Extracts X X X X X X X X Extracts X X X X ..... he businesses can move on. If this broad picture is kept in mind while considering not only the application under the SVLDRS scheme seeking amnesty, in the fact situation of this case, such a broad picture has to be kept in mind. Mr. Agashe prays that a direction be given to Respondent no.3 not to impose any penalty. This is something which Respondent no.3 will have to consider on the facts and circumstances of the case. The respondent no.3 are requested to keep in mind that petitioner had filed an application under the SVLDRS which came to be rejected not because petitioner was not eligible but due to certain incorrect entries being made. Petition disposed off. - WRIT PETITION NO. 795 OF 2021 - - - Dated:- 18-10-2022 - K.R. SHRIR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid a sum of Rs.2,18,717/- and, therefore, the total outstanding service tax liability is Rs.57,85,993/-. 7. During the course of investigation, petitioner had further paid a sum of Rs.25,77,768/-, vide various GAR-7 Challans which has been verified by the GST Commissionerate through ACES. 8. After detailed investigation, the GST Commissionerate issued Show Cause Notice dated 18th October 2019 thereby calling upon petitioner to explain as to why service tax aggregating to a sum of Rs. 57,85,993/- (Rs. 56,21,539/- + Rs. 1,64,454/-) should not be demanded or recovered from it under the provisions of Section 73 (1) r/w Sections 66B and 68 of the Finance Act, 1994, r/w Section 174 of the CGST Act, 2017. The said Notice further sought furt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sel for petitioner submits that petitioner had correctly informed about the duty demanded, which was as per the said Show Cause Notice and the same is reflected from the subsequent Forms. As the said Forms SVLDRS 1 were rejected by respondent no. 2, petitioner has approached this Court. 12. During the course of the arguments, the Counsel for petitioner, while placing reliance on order of this Court dated 11th July 2022 in Writ Petition No.809 of 2022 in the matter of B Chopda Construction Pvt Ltd. Vs. Union of India Ors., has submitted that petitioner is eligible to make a declaration and seek reliefs under SVLDRS as it had admitted its tax liability during the enquiry, specifically conducted on 29th June 2017 and, therefore, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irected to consider the representation and dispose the same in accordance with law. 15. As held by this court in Thought Blurb (Supra), the scheme has the twin objectives of liquidation of past disputes pertaining to central excise and service tax on the one hand and disclosure of unpaid taxes on the other hand. The primary focus being to is to unload the baggage of pending litigation in respect of service tax and central excise from pre-GST regime so that the businesses can move on. If this broad picture is kept in mind while considering not only the application under the SVLDRS scheme seeking amnesty, in the fact situation of this case, such a broad picture has to be kept in mind. Mr. Agashe stated that the main partner Ali Asgar Abid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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