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IN THE HIGH COURT OF JUDICATURE AT BOMBAY
M.S. SONAK, ADVAIT M. SETHNA
Evershine Enterprises – Appellant
Versus
Union of India Thr. Secretary Ministry of Finance – Respondent
JUDGMENT :
M.S. Sonak, J.
1. Heard learned counsel for the parties.
2. We issue Rule in this Petition and make the Rule returnable immediately at the request of and with the consent of the learned counsel for the parties.
3. The Petitioner seeks to quash the statement issued by the Respondents to form SVLDRS-3 dated 26 December 2019 (Exh.A) primarily on the ground that the amounts already recovered from the Petitioner or the amounts predeposited by the Petitioner were not adjusted in determining the amount which the Petitioner has been called upon to pay under SVLDRS-3.
4. On 13 June 2013, the Petitioner was served with a show-cause notice cum demand notice proposing to demand service tax of Rs.2,25,31,804/- for the period from 2008-2009 to 2011-2012. The Petitioner responded on 9 December 2013 in which he pointed out that the major portion of the demand had already been remitted before the issuance of the show- cause notice. After this, the Petitioner was issued another show-cause notice-cum-demand notice dated 28 March 2014, this time demanding service tax of Rs.17,04,400/- along with interest and penalty for the period 1 April 2012 to 31 March 2013.
5. On 27 March 2018, the 3rd Respon
The court emphasized the necessity of verifying predeposits and recoveries as essential for determining amounts payable under the SVLDRS, asserting that the failure to consider such evidence warrants....
The main legal point established in the judgment is the need for authorities to properly verify and consider the claims of assessees based on material while determining the estimated amount of paymen....
The court established that pre-deposits should be deducted only after calculating the relief under the SVLDRS, ensuring accurate determination of tax dues.
The Designated Committee erred in failing to account for the pre-deposit made by the petitioner under the Sabka Vishwas Scheme, requiring correction without extending the payment deadline.
The Circular altered the definition of 'amount in arrears' as defined under Section 121(c) of the Scheme, and the action of the Designated Committee in first deducting the amount of deposit made by t....
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 ....
The eligibility for SVLDRS requires that no audit quantification occurs before the cutoff date, and adjustments of refunds must follow due process.
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.
The main legal point established in the judgment is that the admission of tax dues by the petitioner and eligibility to avail benefits under the SVLDRS were in line with the legal provisions and obje....
The main legal point established in the judgment is the duty of the designated committee to verify the correctness of the declaration under the Sabka Vishwas Scheme, ensuring a liberal view embedded ....
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