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IN THE HIGH COURT OF JUDICATURE AT BOMBAY
M.S.ONAK, ADVAIT M.SETHNA
Astute Valuers and Consultants Pvt. Ltd. – Appellant
Versus
Union of India, Rep. by the Secretary, Department of Revenue, New Delhi – Respondent
| Table of Content |
|---|
| 1. request for writ reliefs under article 226. (Para 1) |
| 2. relevant factual background of the petitioner's financial affairs. (Para 5 , 6 , 7 , 8) |
| 3. details of payments and applications under svldrs. (Para 9 , 10 , 11 , 12 , 13 , 14) |
| 4. petitioner's contentions regarding the discharge certificate. (Para 19 , 20 , 22 , 23 , 24 , 25) |
| 5. respondents' refutations of the petitioner's claims. (Para 28 , 30 , 31 , 34) |
| 6. court's observations affirming the petitioner's eligibility under svldrs. (Para 42 , 43 , 44 , 57) |
| 7. court's conclusion on the improper issuance of further demands. (Para 49 , 50 , 52 , 62) |
| 8. final ruling on the petition and directions for compliance. (Para 63 , 64) |
JUDGMENT :
ADVAIT M. SETHNA, J.
1. The Petitioner has approached this Court by filing the present Petition under Article 226 of the Constitution of India praying for the following substantive reliefs which read thus:-
“(a) that this Hon'ble Court be pleased to issue a Writ of Quo Warranto 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
Discharge Certificates issued under the SVLDRS preclude further tax liability once established, affirming the conclusiveness of such documents under the Finance Act, 2019.
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.
A person under investigation is ineligible for voluntary disclosure under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 as per Section 125(1)(f).
The main legal point established is that under the SVLDR Scheme, cases with finality in duty/tax dues as on the 'cut off date' are classified under the 'arrears' category, and voluntary withdrawal of....
The eligibility for SVLDRS requires that no audit quantification occurs before the cutoff date, and adjustments of refunds must follow due process.
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 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.
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