9911796707
TMI Blog2023 (12) TMI 1107X X X X Extracts X X X X X X X X Extracts X X X X ..... filed challenging the order dated 8.10.2021 in W.P. No. 108414/2020. The appellants are respondents 1 to 4 in the writ petition. The parties are referred with respect to their status in the writ petition. 2. Petitioner is a partnership firm engaged in manufacture of jaggery powder and khandasari sugar. It is registered with Central Excise Department. Khandasari sugar is an exempted product in terms of notification issued under Central Excise Act and jaggery powder was not excisable at all. The Joint Commissioner of Central Excise, i.e., respondent no. 4 in the writ petition visited the premises of the petitioner, intercepted four trucks containing jaggery powder and seized four invoices on 15.09.2015. Respondent no. 4 classified jaggery po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner approached the tribunal challenging the order of the Commissioner. 4. On 21.08.2019, the Ministry of Finance of the Government of India promulgated a scheme called "The Sabka Vishwas (Legacy Dispute Resolution) Scheme" ('SVLDR' for short) with effect from 01.09.2019. SVLDR provided for a relief of waiver of 50% tax if the demand was more than Rs. 50,00,000/- relating to an appeal pending before 30.06.2019. SVLDR stipulated that the excess amount paid by the declarant would not be refunded and any amount paid as pre-deposit at any stage of the appellate proceeding or during enquiry, investigation or audit would be deducted when the statement indicating the amount payable by the declarant was to be issued. The petitioner was eligible to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Commissioner of Customs - AIR 2002 SC 74 iii. Modern Hotel Vs. Commissioner of Excise & Others - (2016) 15 SCC 626 iv. Beenu Gupta Vs. Union of India & Others - 2021 (46) GSTL 37 / MANU/UP/2376/2020 v. Yashi Constructions Vs. Union of India - 2022 (58) GSTL 144/ MANU/SC/0369/2022 vi. Rajhans Enterprises Vs. The Union of India and Others - 2023 (72) GSTL 23 / MANU/MP/1366/2023 he argued that the writ court should not have allowed the writ petition by applying the principles of equity. Therefore it is his argument that writ appeal deserves to be allowed and impugned order set aside. 7. Sri. Anirudha R.J. Nayak argued that the impugned order does not suffer from legal infirmity. He argued that though the demands were in respe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts of arguments are considered. It is not in dispute that the petitioner is entitled to claim benefit provided under the Scheme. Rule 130 (1) (b) of SVLDR Rules, 2019, does not provide for refund under any circumstance. The two demands raised against the petitioner is not disputed. It is also not disputed by respondent no. 4 that the petitioner made a deposit of Rs. 3,00,58,913/- and after extending the relief under SVLDR, the demand was reduced to Rs. 1,50,29,457/-. There remained excess amount of Rs. 1,45,70,543/-. The second demand was for Rs. 1,05,01,926/-. Petitioner's pre-deposit was Rs. 25,00,000/-. The actual demand after giving the relief under SVLDR was reduced to Rs. 52,50,963/-. The petitioner sought adjustment of the balance f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deposits as revenue, it is clarified that such deposits can be deducted/adjusted when issuing the statement indicating the amount payable by the declarant". 10. In the two cases cited by the petitioner, it is held that the declarant can claim the benefit of adjustment. Though in the rulings cited by Sri. G.S. Hulamani, the principle laid down is that the provisions of taxing law should be strictly construed, it may be stated that SVLDR does not provide for refund of the excess deposit which the petitioner has also not disputed. The petitioner has not claimed refund. Merely for the reason that SVLDR does not provide for adjustment, in view of circular issued by the department, adjustment is permitted. It is to be noted that declarant is a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
