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TMI Blog2024 (1) TMI 1215X X X X Extracts X X X X X X X X Extracts X X X X ..... o pay a sum of Rs. 13,73,036/- under the category viz., arrears. 2. By the impugned order dated 28.4.2020 in Form SVLDRS-3, the 1st respondent, the Designated Authority has called upon the petitioner to pay a sum of Rs. 13,73,036/-. 3. The petitioner had filed Form SVLDRS-1 on 25.11.2019 under the provisions of Chapter V of the Finance Act, 2019. Chapter V of the Finance Act, 2019 contain the provisions for settling dispute under various Union Indirect Tax Laws under the Scheme called as Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019. Under Chapter V of the Finance Act, 2019, the Central Government has framed Sabka Viswas (Legacy Dispute Resolution) Scheme Rules, 2019. 4. In Form SVLDRS-1 filed on 25.11.2019, the petitioner admitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rious indirect tax specified enactments in the Act. 8. In terms of Order-in-Original No.17/2018-ADC dated 22.03.2018, the 2nd respondent has confirmed the amount of Rs. 88,04,491/-. Order-in-Original No.17/2018-ADC dated 22.03.2018 also affirms that the petitioner has already paid a sum of Rs. 16,17,194/-. Order-in-Original No.17/2018-ADC dated 22.03.2018 also affirms that a further sum of Rs. 5,67,194/- was also paid by the petitioner. The amount of Rs. 5,67,194/- has been appropriated towards the penalty. 9. The petitioner had partly succeeded before the Commissioner of Central Excise (Appeals) vide Order in Appeal No.198 of 2019 (CTA-II) dated 29.05.2019, there is no quantification of tax. 10. Thus in all, the petitioner has paid a su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ven a tax relief of Rs. 20,59,554/- and the amount payable by the petitioner has been arrived as Rs. 1,37,50,536/-. 15. Question of treating the case of the petitioner as the case falling under "arrears of tax" within the meaning of section 121(c)(i) is not correct as the petitioner had admittedly filed a statutory appeal before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) on 29.08.2019 before the expiry of limitation against Order-in-Appeal No.198 of 2019 (CTA-II) dated 29.05.2019 passed by the Commissioner of Central Excise (Appeals) upholding the demand in Order-in-Original No.17/2018-ADC dated 22.03.2018 of the 2nd respondent. 16. The change of the category of the petitioner for the purpose of granting relief under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilable to a declarant under this Scheme shall be calculated as follows:- (a) where the tax dues are relatable to a show cause notice or one or more appeals arising out of such notice which is pending as on the 30th day of June 2019, and if the amount of duty is. - (i) rupees fifty lakhs or less, then, seventy per cent of the tax dues; (ii) more than rupees fifty lakhs, then, fifty per cent of the tax dues;" 19. A reading of SVLDRS-3 indicates that the petitioner has been given 40% relief on Rs. 88,04,491/- to arrive at the tax due of Rs. 34,32,590/- and on the same, a further relief of 60% has been given to arrive at Rs. 20,59,554/- and the amount payable by the petitioner has been estimated as Rs. 13,73,036/-. 20. A calculation in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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