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BHARGAV D. KARIA, NIRAL R. MEHTA
Ahura Mazda Manufacturing Co. Pvt. Ltd. – Appellant
Versus
Union Of India – Respondent
JUDGMENT :
BHARGAV D. KARIA, J.
1. Heard learned advocate Mr.Prasannan Namboodiri with learned advocate Mr.Jainish Shah for the petitioner and learned advocate Mr.P.Y.Divyeshvar for the respondent nos.2 and 4.
2. Rule returnable forthwith. Learned advocate Mr.P.Y.Divyeshvar waives service of notice of rule on behalf of respondent nos.2 and 3.
3. By these petitions under Article 227 of the Constitution of India, the petitioner has challenged the following orders as under:
4. The brief facts of the case are as under:
4.1. The petitioner is a manufacturer of steel furniture and was liable for payment of excise duty as well as service tax on the services received
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 a declarant under the SVLDR Scheme can file a declaration under the 'arrears' category if the assessment order has already determined the tax ....
The court established that pre-deposits should be deducted only after calculating the relief under the SVLDRS, ensuring accurate determination of tax dues.
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 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....
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.
A person under investigation is ineligible for voluntary disclosure under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 as per Section 125(1)(f).
Taxpayers are ineligible for relief under the SVLDRS unless the duty amount has been quantified by the department, rather than the taxpayer unilaterally.
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....
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