2023 (3) TMI 642

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..... order dated 11.02.2020 (Annexure P/1) by which form SVLDRS-1 submitted by the petitioner under "Sabka Vishwas Legacy Dispute Resolution Scheme, 2019" has been declined to be accepted on the ground that the same pertains to deposit of only interest and not tax dues as per Section 123 of The Finance Act (No.2), 2019 and since no relief can be granted purely for the amount of interest u/S 124 of the said Act, the declaration was rejected. 2. Initially, the respondent on being noticed took the stand that the interest part is not covered under the expression "Tax Dues" for seeking benefit under the "Sabka Vishwas Legacy Dispute Resolution Scheme, 2019" but, in all fairness Shri G.S. Thakur representing the Revenue has brought on record Instruc .....

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..... .10.2019, wherein it has already been clarified that in cases where the assessee has filed ST-3 return on or before 30.6.2019 and has paid the tax dues in full before filing the application, the declarant is eligible to avail the enfirt of the scheme for waiver of interest. This shall also include the cases where the interest has been demanded by an SCN/O-i-O. 4. Hindi version follows. Signed by Rubal Saroha Date: 06-10-2022 12:24:01, Reason: Approved                             Yours Faithfully,                   .....

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..... nbsp;    Under Secretary to the Government of India" 3. The aforesaid instructions issued by the Central Board of Indirect Taxes and Customs in specific terms clarified that the expression "Tax Dues" would include cases where interest has been demanded by a show cause notice or order in original. 4. In view of above, Revenue needs to revisit the claim of the petitioner. 5. Consequently, present petition stands allowed in the following terms :- i) The impugned order dated 11.02.2020 (Annexure P/1) passed by Designated Committee (SVLDRS) stands quashed. ii) The Designated Committee (SVLDRS) under "Sabka Vishwas Legacy Dispute Resolution Scheme 2019"/respondent No.1 is directed to reconsider the claim of petitioner and pa .....

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