TMI Blog2023 (1) TMI 1143X X X X Extracts X X X X X X X X Extracts X X X X ..... ntly. The tax dues in the present case referred to not just the duty amount, but duty plus interest or to put differently the total amount of duty payable which would include the main duty component and the interest component. This explains why under Section 123(a)(i) FA while defining the expression tax dues , the legislature has referred to the total amount of duty which has been disputed . The Court is unable to agree the stand taken by the Department in the present case that notwithstanding the Petitioners having deposited already Rs.56,37,449/- as tax dues as defined under Section 123(a) of the FA i.e., duty plus interest, it has still to pay a further sum of Rs.13,05,125/- for its application under the SVLDR Scheme to be cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l hearing on 17th January, 2020. 3. It is further stated that that Petitioner No.1 had submitted Form SVLDRS-2A on 17th January 2020 whereby the Petitioners agreed that the estimated amount payable by the Petitioners was Rs.51,62,527/- as calculated by the Department. 4. It is also not in dispute that the Petitioners had already deposited Rs.56,37,449/- even at the stage of the first appeal filed by the Petitioners against the Order-In-Original dated 30th January 2013 passed by the Commissioner computing the total demand at Rs.1,03,25,054/- which included the duty amount and the interest component. It may be mentioned here that the Petitioners opted to apply under the SVLDR Scheme at the stage where an appeal against the aforementione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... une, 2019 before the appellate forum, the sum of the amount of duty which is being disputed by the declarant in his appeal and the amount of duty being disputed in the departmental appeal: Provided that nothing contained in the above clauses shall be applicable where such an appeal has been heard finally on or before the 30th day of June, 2019. Illustration 1: The show cause notice to a declarant was for an amount of duty of Rs.1000 and an amount of penalty of Rs.100. The order was for an amount of duty of Rs.1000 and amount of penalty of Rs.100. The declarant files an appeal against this order. The amount of duty which is being disputed is Rs.1000 and hence the tax dues are Rs.1000. Illustration 2: The show cause not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng them jointly and severally liable for an amount, then, the amount indicated in the said notice as jointly and severally payable shall be taken to be the amount of duty payable by the declarant; (c) where an enquiry or investigation or audit is pending against the declarant, the amount 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 the amount has been voluntarily disclosed by the declarant, then, the total amount of duty stated in the declaration; (e) where an amount in arrears relating to the declarant is due, the amount in arrears. 7. It is thus seen that Section 123(a)(i) FA, which is relevant for the purposes of the present petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an amount of duty as payable but not paid it and the duty amount indicated is,- (A) rupees fifty lakhs or less, then, sixty per cent. of the tax dues; (B) amount indicated is more than rupees fifty lakhs, then, forty per cent. of the tax dues; (d) where the tax dues are linked to an enquiry, investigation or audit against the declarant and the amount quantified on or before the 30th day of June, 2019 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; (e) where the tax dues are payable on account of a voluntary disclosure by the declarant, then, no relief shall be available with respect to tax dues. 9. Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for its application under the SVLDR Scheme to be considered. 13. In that view of the matter, the impugned intimation dated 27 th February, 2020 issued by the Joint Commissioner, GST Central Excise Commissionerate, Bhubaneswar (Annexure-11) is hereby set aside and direction is issued to the Department to now take up for consideration the Petitioners application under the SVLDR Scheme without insisting on any further amount to be deposited by the Petitioners. The order on the Petitioners application be communicated to the Petitioners, after giving them a hearing on a date to be intimated to the Petitioners at least ten days in advance, within a period of three months from today. 14. The writ petition is disposed of in the above ter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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