Petitioner is eligible to file the declaration in Sabka Vishwas scheme under the category of enquiry or investigation or audit as its service tax dues stood quantified before 30-6-2019.
SVLDR Scheme, 2019 – The petitioner prayed for quashing of order dated 01.03.2020 whereby declaration of the petitioner dated 24.11.2019 under the SVLDR Scheme, 2019 was rejected. The petitioner submitted that total liability was Rs. 2,47,32,456.00, out of which, an amount of Rs. 1,20,60,000.00 was paid. The Petitioner filed declaration 24.11.2019 under the category Investigation, Enquiry or Audit" under sub-categorization of "Investigation by DGGI. The respondent intimated on 30.01.2020 that a declaration could be filed where the amount of duty payable had been quantified on or before 30.6.2019. The respondent DGGI intimated that final quantification in the case had not been done before 30.6.2019. The respondent rejected declaration on 1.3.2020 generated on 3.3.2020 on the ground of ineligibility. The respondent submitted that as per verification report received from DGGI on 24.1.2020 that declaration of the petitioner fell under the exception clause of section 125(1)(e) of Chapter V of Finance (No.2) Act, 2019 as the final quantification in the enquiry had not been done before 30-6-2019. The petitioner relied various provisions of the scheme as well as to the circular dated 27.8.2019 of the Board. The court observed that circular dated 27-8-2019 specifies that the same relief, equivalent to cases pending in adjudication or appeal, is available for cases under investigation and audit where the duty involved is quantified and communicated to the party or admitted by him in a statement on or before 30-6-2019.
Held that:- The Hon’ble High Court allowed the petition and set aside the order dated 01.03.2020 and remanded the matter back to the Designated Committee to consider afresh the declaration of the petitioner as a valid declaration and grant the consequential relief after giving due opportunity of hearing. The entire exercise shall be carried out within a period of six weeks.