TMI Blog2023 (10) TMI 505X X X X Extracts X X X X X X X X Extracts X X X X ..... AT:- Section 2 (6) of the scheme defines quantified as a written communication of the amount of duty payable under the indirect tax enactment. It is clarified that such written communication will include a letter intimating duty demand or duty liability admitted by the person during enquiry, investigation or audit or audit report etc. - Since the amount of Rs. 2,70,18,141 was quantified before 30.06.2019, the petitioner was eligible to file a declaration under the Amnesty Scheme. The matter is remanded back to respondent No. 4 to pass fresh order under the Sabka Vishvas (Legacy Dispute Resolution) Scheme, 2019 (P-15) by treating the taking into consideration the letter dated 13.05.2019 (P-13) making the petitioner eligible under the scheme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 06.02.2019 (P-4) in response to letter dated 24.01.2019 issued by respondent No. 3. The petitioner also submitted copy of challan amounting to Rs. 8 lacs in the form of first installments towards the pending liability. Thereafter, the petitioner deposited an amount of Rs. 7 lacs and intimated respondent No. 3, vide letter dated 19.02.2019 (P-5) along with copy of challan. The petitioner deposited another sum of Rs. 15 lacs vide letter dated 08.03.2019 (P-6) and Rs. 15 lacs on 12.03.2019 (P-7). Respondent No. 3 sent a letter dated 25.03.2019 (P-8) to the petitioner whereby respondent No. 3 acknowledged the deposit of Rs.45 lacs and the requested the petitioner to deposit the remaining amount with applicable interest and penalty by 31. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 06.02.2019 to Anti Evasion Branch, Gurugram wherein they submitted a schedule for depositing the Service Tax amounting to Rs. 75 Lacs for the period 01.04.2017 to 30.06.2017. Subsequently, they deposited Rs. 8 Lacs on 06.02.2019, Rs. 7 Lacs on 19.02.2019, Rs. 15 Lacs on 09.03.2019 and Rs. 15 Lacs on 12.03.2019 (Total Rs. 45 Lacs). 2. Thereafter, the Anti Evasion Branch issued letter on 25.03.2019 (Annexure P- 8) and reminder dated 12.04.2019 (Annexure P-9) to the petitioner to deposit the remaining amount of Rs. 30 Lacs along with applicable interest and penalty. 3. Pursuant to P-8 and P-9 above, the petitioner deposited Rs. 15 Lacs on 15.04.2019 and Rs. 15.74 Lacs on 26.04.2019 (Total Rs. 30.74 Lacs). 4. Thereafter, the petitioner filed ST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er an enquiry, investigation or audit where the duty demand has been quantified on or before the 30th day of June, 2019 are eligible under the scheme. Section 2 (6) defines quantified as a written communication of the amount of duty payable under the indirect tax enactment. It is clarified that such written communication will include a letter intimating duty demand or duty liability admitted by the person during enquiry, investigation or audit or audit report etc. 6. Since the amount of Rs. 2,70,18,141 was quantified before 30.06.2019, the petitioner was eligible to file a declaration under the Amnesty Scheme. 7. In view of the above factual position, the writ petition is allowed and order dated 10.01.2020 (P-22) is set aside. The matter is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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