9911796707
TMI Blog2024 (2) TMI 970X X X X Extracts X X X X X X X X Extracts X X X X ..... the Impugned Order dated 29.02.2020 of the first respondent viz., the Designated Authority under the provisions of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 as announced in Chapter V of the Finance (No.2) Act, 2019. 3. In the impugned communication in Form SVLDRS-3 dated 29.02.2020, the tax relief has been stated as Rs. 4,85,63,483/-. Thus, the amount payable by the petitioner has been determined as Rs. 7,23,47,343/-. 4. The facts are not in dispute. A short point that arises for consideration in this writ petition is whether 50% of the amount which was paid by the petitioner under the Provisions of the Service Tax Voluntary Compliance Encouragement Scheme, 2013 is to be set off against the amounts due as payable by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts order dated 15.03.2019. An appeal against order dated 15.03.2019 in W.A.No.672 of 2019 is said to be pending on the date of hearing before the Hon'ble Supreme Court in S.L.P.No.11762 of 2019. 11. After the Parliament had announced the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 under Chapter VI of the Finance Act, 2013, the petitioner opted to settle the dispute by filing Form SVLDRS-1 on 31.12.2019. In SVLDRS-1 filed on 31.12.2019, the petitioner admitted the tax liability of Rs. 26,30,82,760/-. The respondent admitted the application in Form SVLDRS-2 on 07.02.2020 and estimated an amount of Rs. 7,89,24,829/- as the tax due of the petitioner. 12. Form SVLDRS-2 admits pre-deposit of Rs. 13,15,41,380/- made by the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3,15,41,380/- Q Rs. 13,15,41,380/- Balance Tax Payable C=A-B Rs. 13,15,41,380/- R=P-Q Rs. 13,15,41,380/- Tax Collected until filing declaration D Rs. 1,01,32,781/- S Rs. 1,06,30,596/- Tax payable under Scheme E=60% of Rs. 26,30,82,760/- Rs. 15,78,49,656/- T =60% of R+S- Rs. 7,23,47,343/- Tax collected after filing declaration F Rs. 17,75,726/- U Rs. 12,77,911/- G Rs. 14,34,49,887/- V Rs. 14,21,71,976/- Net Payable H=E-G Rs. 1,43,99,769/- W=T Rs. 7,23,47,343/- 17. In the the counter affidavit filed by the Respondents the calculations of the amount arrived by the respondents in form SVLDRS-3 and the amount arrived by the peitioner is compared in a table which is extracted below:- Sl. No Particulars ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lief calculated under Sub section (1) shall be subject to the condition that any amount paid as pre deposit at any stage of appellate proceeding under the indirect tax enactment or as deposit during enquiry, investigation or audit, shall be deducted when issuing the statement indicating the amount payable by the declarant. 22. Section 124(2) of the Chapter-V of the Finance Act, 2019 under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 reads as under:- "124(2) The relief calculated under sub-section (1) shall be subject to the condition that any amount paid as pre-deposit at any stage of appellate proceedings under the indirect tax enactment or as deposit during enquiry, investigation or audit, shall be deducted when issuing the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 124(2) of the Chapter-V of the Finance Act, 2019 of the Sabka Vishwas (Legacy Dispute Resolution Scheme), 2019 is only Rs. 1,43,99,769/- (Rs. 15,78,49,656 - Rs. 14,34,49,887/-) and not Rs. 7,23,47,343/- as quantified vide impugned Communication in Form SVLDRS-3 dated 29.02.2020. The calculation of the tax relief of Rs. 4,85,63,458/- only by the respondent in Form SVLDRS-3 dated 29.02.2020 is not correct. 26. Following Table will explain the amount payable by the petitioner under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019:- Sl.No Particulars Amount Amount A Amount amount of Tax due Rs. 26,30,82,760/- B Relief available to the petitioner under Section 124(1)(C)(ii) of SVLDRS* Scheme, 2019 i.e 40% of Rs. 26, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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