Eligibility for the benefits of the SVLDRS Scheme is confirmed when service tax liability is quantified and admitted prior to the cut-off date, regardless of ongoing investigations.

ORDER :

1. In this petition, petitioner seeks for the following reliefs:-

“i) Issue a Writ of Certiorari or a writ in the nature of Certiorari or any other writ, order or direction under Article 226 of the Constitution of India calling for the records pertaining to the petitioner’s case and after going into the validity and legality thereof to quash and set aside the impugned rejection of declaration in SVLDRS-1 by Respondent No.3 vide ARN Nos. LD2912190001418, LD2912190001449, LD2912190001459, LD291290001463, LD2912190001478, LD2912190001531, LD2912190001539, LD2912190001557 dated: 29.12.2019 (Vide Annexure-C) by the Respondent No.3 in the interest of Justice and equity.

ii) Direct the Respondent No.3 i.e. learned designated committee to hear and decide the applications in SVLDRS-1 in ARN Nos: LD2912190001418, LD2912190001449, LD2912190001459, LD2912190001463, LD291290001478, LD2912190001531, LD2912190001539, LD2912190001557 dated: 29.12.2019 (Vide Annexure-C) at the earliest in the interest of Justice and equity.

iii) Such other and further order or orders as may be deemed just and proper in the facts and circumstances of the present case.”

2. Heard learned counsel for the petitioner and learned AGA for the 1^st respondent-State as well as learned counsel for other respondents and perused the material on record.

3. A perusal of the material on record will indicate that during the course of proceedings initiated by the 2^nd respondent against the petitioner, the statement of the Managing Director of the petitioner was recorded on 11.01.2019 in which he has specifically admitted that they had not discharged the service tax liability from the year 2013-14 up to June 2017 in a sum of Rs.1.5 crores. Thereafter, on 16.10.2019, a show cause notice was issued to the petitioner, who was directed to appear for personal hearing on 23.12.2019. In the meanwhile, SVLDRS scheme having come into force, petitioner filed application in SVLDRS Form-1 on 29.12.2019 and thereafter, submitted a reply dated 10.01.2020 claiming waiver of penalty and interest and reducing amount in terms of the scheme on the ground that the petitioner had admitted and quantified its liability to pay service tax prior to the cut off date to 30.06.2019 in its statement dated 11.01.2019 and as such, the petitioner is entitled to the benefit of the said scheme.

4. It is the grievance of the petitioner that despite having quantified its liability to pay service tax on 11.01.2019, much prior to cut off date 30.06.2019 in terms of the SVLDRS Scheme, the respondents have proceeded to reject SVLDRS Form-1 submitted by the petitioner vide letter dated 12.02.2020 on the ground that the return was filed belatedly during investigation and the liability declared are covered by the show cause notice issued after 30.06.2019, aggrieved by which, the petitioner is before this Court by way of the present petition.

5. Under identical circumstances in relation to admissions and quantification of service tax liability made by a person prior to the cut off date, this Court in the case of Nikitha Buildtech Pvt. Ltd. vs. Union of India , (2023) 3 Centax 99 (Kar.) held as under:-

1. In this petition, the petitioner has sought for the following reliefs:

"A. Issue an appropriate writ, order or a direction in the nature of a writ of Certiorari quashing the Impugned Order bearing C.No.IV/16/833/2019 Adjn BNW, dt.06.05.2020 passed by the Respondent No.4 vide Annexure-N and hold that the Petitioner is eligible for the benefit under the Scheme.

B. Issue an appropriate writ, order or a direction in the nature of a writ of Certiorari quashing the Order-in-Original No.30/2020- Adj., dt. 5.03.2021 passed by the