TMI Blog2023 (9) TMI 659X X X X Extracts X X X X X X X X Extracts X X X X ..... esaid date has been rejected - principles of natural justice - HELD THAT:- A perusal of the declaration/application petitioner in Form SVLDRS-1 dated 07.11.2019 under the provisions of Sabka Visvas (Legacy Dispute Resolution) Scheme, 2019 indicates that the petitioner has made a reference was made to the audit communication dated 31.05.2019 - It is evident that there was a quantification by the audit Department on 31.05.2019 based on which the petitioner has filed Rs. 62,03,346/- Form SVLDRS-1 dated 07.11.2019 under the category Investigation, Enquiry or Audit Subcategory Audit. It cannot therefore be construed that there was no determination of tax liability of the petitioner on or before 30.06.2019. The benefit of the Scheme ought t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it department had not qualified the amount due from the petitioner before 30.06.2019. Relevant Portion of Paragraph No.4 of the counter affidavit of the respondent reads as under: 4. The content of the e-mail dated 31.05.2019 sent to the taxpayer by the GST Audit-II (Chennai Commissionerate) is reproduced below for the kind perusal of the Hon'ble Court: Please refer to this office earlier mails dated 14, 15 and 16.05.2019 and 20.05.2019 calling for documents for verification. The reply in respect of many queries are unanswered, the same may be furnished immediately. Issues have been noted on ineligible credit (ST credits on civil construction, rent a cab credit, house keeping, warranty service, etc.,) non payment of service t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding of the aforesaid communication dated 31.05.2019 indicates that the amount that was quantified towards the tax liability of the petitioner was Rs. 56,27,092/-. Aforesaid amount was also asked to be paid by the petitioner together with interest and penalty of Rs. 30,43,291/- and Rs. 8,15,492/-. 6. The aforesaid amount was reiterated in a subsequent communication dated 26.06.2019. By a subsequent communication dated 21.02.2019, the Audit Department has asked the petitioner to pay a sum slightly higher than the amount that was demanded towards the tax but has substantially reduced the amount payable towards interest and penalty and thereby reducing the total amount of Rs. 70,47,409/- as detailed below:- ST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to pay the aforesaid sum of Rs. 56,46,036/- as a step towards trade facilitation and promoting voluntary compliance. 10. Thus, it is evident that there was a quantification by the audit Department on 31.05.2019 based on which the petitioner has filed Rs. 62,03,346/- Form SVLDRS-1 dated 07.11.2019 under the category Investigation, Enquiry or Audit Subcategory Audit. It cannot therefore be construed that there was no determination of tax liability of the petitioner on or before 30.06.2019. 11. The amount that was quantified by the petitioner in Form SVLDRS-1 dated 07.11.2019 is marginally higher by Rs. 18,944/- than the amount that was quantified on 29.06.2020 for Rs. 56,46,036/-. That apart, in Paragraph 10(g) Circular.No.1071/4/201 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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