The court emphasized the duty of the Designated Committee to consider declarations, rectify errors, and give reasons for its decisions under the Sabka Vishwas Scheme, 2019.

JUDGMENT

T.S.Sivagnanam, J. - In spite of call, none appears on behalf of the respondents. Mr. Bhaskar Prasad Banerjee, learned counsel, who usually represents the respondents, is present in Court. The Court directs Mr. Banerjee to appear in the instant appeal and the respondents are directed to regularise his appointment.

2. This intra-Court appeal filed by the writ petitioner is directed against the order dated 4th October, 2021 in W.P.a. No.12807 of 2021. The appellant had filed the writ petition praying for issuance of a writ of declaration to confirm the correctness of the Form SVLDRS 1 dated December 12, 2019; for issuance of a writ of certiorari to quash the statement dated 6th February, 2020 and the notice of demand dated 26th July, 2021 and for issuance of a mandamus to the respondent to withdraw the said statement as well as the notice of demand and consequently give effect to the Form SVLDRS 1 dated December 12, 2019 filed by the appellant and issue statement under Section127 of the scheme in Form SVLDRS 3. The learned Single Bench by the impugned order dismissed the writ petition solely on the ground that the appellant had approached the Court after expiry of the scheme, which expired on 30th June, 2020. The correctness of the order has been questioned before in this appeal.

3. We have heard Dr. Samir Chakraborty, learned senior counsel appearing for the appellant and Mr. Bhaskar Prasad Banerjee, learned counsel for the respondents.

4. The appellant / assessee was issued an order of adjudication dated 24th February, 2009 demanding service tax in respect of the transactions done by the appellant. The said order was challenged by filing an appeal before the Customs Excise and Service Tax appellate Tribunal, Kolkata (in short the 'Tribunal'). In the said appeal, an application for stay of the order in original was sought for and the Tribunal granted an order of interim stay subject to the condition that the appellant deposits a sum of Rs.20 lakhs within a period of eight weeks. The appellant complied with the said order and filed compliance report dated 2nd June, 2011 evidencing deposit of Rs.20 lakhs between 7th May, 2011 to 16th June, 2011 along with copies of the relevant challans. The appeal was pending before the Tribunal. On 9th September, 2019, Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was introduced by Finance (No.2) act, 2019. On the relevant date, the appeal filed by the appellant was pending before the Tribunal thereby making the appellant eligible to file a declaration under the scheme if it so desire.

5. The appellant opted to go under the scheme and submitted a declaration on 12th December, 2019 electronically in Form SVLDRS 1 under Section 125 of the scheme read with Rule 3 of the Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019. In the said Form, the appellant had mentioned that it had effected a pre-deposit of Rs.20 lakhs in terms of the direction issued by the Tribunal and the tax due was indicated as Rs.10,98,015/-. The appellant was entitled to seek for adjustment of the said amount, which was deposited by the appellant as a condition precedent for grant of stay in terms of Section 124(2) of the act. The Designated Committee issued Form SVLDRS 2 dated 24th January, 2020 in which the amount pre-deposited was indicated as 0' (zero).

6. Immediately, thereafter, the appellant filed an application under Section 127 of the act read with Rule 6 of the Rules. Under the said provision, the appellant was entitled to indicate the reasons for disagreement. The appellant indicated that the amount of Rs.20 lakhs pre-deposited by the appellant pursuant to the order passed by the Tribunal should be given credit. The appellant also sought for an opportunity of making written submissions, which was granted. The appellant had made written submissions and also indicated the error, which has occurred while issuance of Form SVLDRS 2 dated 24th January, 2020. The appellant was of the firm hope that the