JUDGMENT :

Deepak Roshan, J. -

1. Since identical issues for determination is involved in both these writ petitions as such both are heard together and being disposed of by this common Judgment.

2. In the writ petitions, following issues arise for adjudication:-

(i) Whether amount paid as pre-deposit and/or deposit during enquiry, investigation or audit is required to be deducted after extending the relief available to a declarant u/s 124 of SABKA VISHWAS (LEGACY DISPUTE RESOLUTION) SCHEME, 2019 (for short ‘Scheme’) , or the said amount of pre-deposit/deposit is first required to be adjusted while determining the amount of ‘tax dues’ u/s 123 of the Scheme and, thereafter, relief u/s 124 of the Scheme is to be extended to a declarant ?

(ii) Whether clause 2(iv) of Circular No. 1072/05/2019/CX dated 25.09.2019 has an effect of altering the definition of ‘tax dues’ as defined u/s 123 of the Scheme, to the extent said Circular provides that the amount of pre-deposit/deposit made by a declarant is to be first adjusted against the ‘tax dues’ of the declarant and, thereafter, benefit of