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IN THE HIGH COURT OF JUDICATURE AT BOMBAY
M.S.SONAK, JITENDRA JAIN
Kaarya Facilities and Services Ltd. – Appellant
Versus
Union of India through Department of Revenue, New Delhi – Respondent
| Table of Content |
|---|
| 1. hearing of parties and preliminary considerations. (Para 1 , 2) |
| 2. challenge against rejection of svldrs application based on ineligibility. (Para 3 , 4 , 5 , 6) |
| 3. eligibility under svldrs scheme requires proper tax dues quantification. (Para 7 , 8 , 9 , 10 , 11 , 12) |
| 4. judicial binding precedents on tax liability quantification. (Para 13 , 14) |
| 5. final ruling and obligations arising from the judgment. (Para 15 , 16 , 17 , 18) |
JUDGMENT :
M.S. SONAK, J.
1. Heard learned counsel for the parties.
2. Rule. The rule is made returnable immediately at the request and with the consent of the learned counsel for the parties.
3. The Petitioner challenges the rejection of its Application under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (“the SVLDRS Scheme”) and the consequent orders including show cause notice dated 23 February 2021, on various grounds, including inter-alia, non-consideration of CBIC Circular dated 27 August 2019, and the answers to the Frequently Asked Questions (FAQs), prepared by the Department on 24 December 2019.
4. At the outset, Mr Mishra, the learned counsel for the Respondents, raised the issue of delay and laches. He pointed out that the i
The quantification of tax dues prior to a specified cut-off date is critical for eligibility under the SVLDRS Scheme, and the existence of valid quantification fulfills the eligibility criteria.
Eligibility for benefits under the Sabka Vikas Scheme requires official communication of tax dues quantification by the department; unilateral admissions do not suffice.
The quantification of the amount had to be before 30th June, 2019, and the benefit of the SVLDRS scheme would be available only when the department quantifies the amount during investigation.
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.
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....
Taxpayers are ineligible for relief under the SVLDRS unless the duty amount has been quantified by the department, rather than the taxpayer unilaterally.
The eligibility for SVLDRS requires that no audit quantification occurs before the cutoff date, and adjustments of refunds must follow due process.
The court emphasized the importance of factual accuracy and the empowerment of the designated committee by the Board in reaching its decision.
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