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RITU BAHRI, MANISHA BATRA
Hilton Hotel Management Services Pvt. Ltd. – Appellant
Versus
Union of India – Respondent
JUDGMENT
Ritu Bahri, J.
Petitioner-Company has filed the present writ petition seeking writ in the nature of certiorari for quashing the portion of the Impugned statement issued by the Designated Committee in the Form of SVLDRS-3 dated 08.01.2020 (Annexure P-1) whereby the Designated Committee has not adjusted the amount of INR 1,32,27,955/- already deposited by the petitioner (as interest under protest) during the stage of investigation against the amount payable under the Sabka Vikas (Legacy Dispute Resolution) Scheme, 2019.
2. At the very outset, learned counsel for the petitioner has referred to Division Bench judgment of this Court in a case of Schlumberger Solutions Pvt. Ltd v. Commissioner, Central GST and others, passed in CWP-6845-2020, decided on 30.11.2021 wherein the petitioner was served with a show cause notice whereby further amount of Rs.9,86,53,074/- was sought to be recovered on account of cenvat credit. This amount included interest and penalty as well. In the meantime, Finance (No. 2) Act 2019 was introduced by the Central Government. The object of the scheme was to provide the settlement of pending disputes related to indirect taxes. The petitioner being eligible
The court established that pre-deposits should be deducted only after calculating the relief under the SVLDRS, ensuring accurate determination of tax dues.
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 court ruled that misstatements in declarations under the Sabka Vishwas Scheme negate eligibility for relief, emphasizing the necessity of accurate claims regarding CENVAT credit utilization.
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.
Discharge Certificates issued under the SVLDRS preclude further tax liability once established, affirming the conclusiveness of such documents under the Finance Act, 2019.
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 court confirmed a tax demand pending finalization qualifies for relief under the Litigation category rather than the Arrears category, entitling the petitioner to a higher relief percentage under....
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....
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