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NITIN JAMDAR, ABHAY AHUJA
K. Raheja Private Limited – Appellant
Versus
Union of India, Ministry of Finance, Department of Revenue, New Delhi – Respondent
JUDGMENT :
ABHAY AHUJA, J.
1. This is a Petition challenging communication dated Nil March, 2020 by the Respondent No. 3-Deputy Commissioner CGST and Central Excise, Mumbai, rejecting declaration in Form SVLDRS-1 dated 20 December 2019 filed by the Petitioner under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (“SVLDR Scheme”).
2. Petitioner is a company incorporated under the Companies Act, 1956 and is inter-alia engaged in the business of real estate and related activities. Petitioner is stated to be registered under the Service Tax Rules, 1994 and upon coming into force of the CGST Act with effect from 1 July 2017, Petitioner is stated to have registered under the CGST Act as well.
3. Petitioner’s case is that it had constructed a Public Parking Lot (PPL) on plot of land bearing No. C.S. No. 2/1629 of Lower Parel Division, Plot No. 249, 249-A of Worli Scheme No. 52, G/S Ward, Opposite Hind Cycle Company, B. P. Road, Mumbai 400 025 (the “said plot”).
4. That the Municipal Corporation of Greater Mumbai (“MCGM) by its letter dated 5 May 2012 approved the proposal of grant of incentive FSI over and above the normal FSI to the Petitioner against the construction of the said P
Taxpayers are ineligible for relief under the SVLDRS unless the duty amount has been quantified by the department, rather than the taxpayer unilaterally.
Sub-Section (2) of Section 145 of 'the Act' speaks about withdrawal from duty in contravention of Section 29 of 'the Act'. Section 29 of 'the Act' provides that no Police Officer shall withdraw himse....
Eligibility for benefits under the Sabka Vikas Scheme requires official communication of tax dues quantification by the department; unilateral admissions do not suffice.
The rejection of an application under the SVLDR Scheme without affording an opportunity to be heard violates the principles of natural justice and offends Article 14 of the Constitution of India. The....
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.
Eligibility under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 is contingent upon the quantification of duty demand on or before the 30th day of June, 2019, and the admission of tax lia....
The admission of tax liability by the declarant before the cut-off date is crucial for eligibility under the Sabka Vishwas Scheme. Written communication of the amount of duty payable and the opportun....
The main legal point established in the judgment is that a declarant under the SVLDR Scheme can file a declaration under the 'arrears' category if the assessment order has already determined the tax ....
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