TMI Blog2023 (1) TMI 1186X X X X Extracts X X X X X X X X Extracts X X X X ..... ake place on the basis of replies filed. Such position cannot be countenanced. The Respondents cannot be permitted to abdicate their duty to fill up the Remarks column in SVLDRS-3 in a meaningful manner. The failure to do so is adding to the already crowded docket of this Court. The matters are remanded to emphasis upon and inculcate administrative discipline on the offices of the Respondents to provide reasons as required by the Statue, by setting aside the impugned orders/ communications and directing remedial action. Petition disposed off. - WRIT PETITION NO. 3228 OF 2020 WITH WRIT PETITION NO. 187 OF 2021 AND WRIT PETITION NO. 192 OF 2021 - - - Dated:- 11-1-2023 - NITIN JAMDAR AND ABHAY AHUJA, JJ. For the Petitioner : Ms ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cified under Section 125. The procedure for the issue of statement upon a declaration received by the Designated Committee is enumerated in Section 127 of the Finance Act, 2019. Relevant portion of section 127 reads thus :- 127. Issue of statement by designated committee. (1) Where the amount estimated to be payable by the declarant, as estimated by the designated committee, equals the amount declared by the declarant, then, the designated committee shall issue in electronic form, a statement, indicating the amount payable by the declarant, within a period of sixty days from the date of receipt of the said declaration. (2) Where the amount estimated to be payable by the declarant, as estimated by the designated committee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . After hearing the declarant, statement in electronic form is issued as per format in SVLDRS-3. Form SVLDRS-3 contains columns such as Serial Number, Category, Issue Involved, Time Period, Tax Dues, Tax Relief, Pre-deposit/ any other deposit of duty, Estimated Amount Payable, and provides for the reasons to be incorporated in the Remarks column. 5. There is no dispute that the Petitioners had applied under the Scheme of 2019 by filing declarations in Form SVLDRS-1 and they have received responses from the Respondents under SVLDRS-3. 6. In the case of Petitioners in Writ Petition Nos.187/2021 and 192/2021, the Remark column in Forms SVLDRS-3 is blank. In case of the Petitioner in Writ Petition No.3228/2020, in the Remark column ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondents cannot be permitted to abdicate their duty to fill up the Remarks column in SVLDRS-3 in a meaningful manner. The failure to do so is adding to the already crowded docket of this Court. Therefore, we are constrained to remand the matters to emphasis upon and inculcate administrative discipline on the offices of the Respondents to provide reasons as required by the Statue, by setting aside the impugned orders/ communications and directing remedial action. 8. Accordingly, impugned order/ communication dated 8January 2020 issued to the Petitioner in Writ Petition No.3228/2020 and impugned orders/ communications dated 6 March 2020 issued to the Petitioner in Writ Petition Nos.187/2021 and 192/2021 in Form SVLDRS-3 are quashed and set ..... X X X X Extracts X X X X X X X X Extracts X X X X
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