IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 14.07.2023 CORAM THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No.5156 of 2020 and W.M.P.Nos.6088 & 6090 of 2020 M/s.TPV Technology India Private Limited (Formerly Top Victory Investments Pvt. Ltd.)

Represented by its Director, Mr.Hemraj Sethia ... Petitioner Vs

1.The Designated Committee, Office of the Commissioner of GST &

Central Excise, Puducherry, 1, Goubert Avenue(Beach Road), Puducherry 605 001.

2.The Deputy Commissioner, Tax Recovery Cell, O/o.The Commissioner of GST & Central Excise, Puducherry, 1, Goubert Avenue(Beach Road), Puducherry 605 001.

3. The Commissioner of GST & Central Excise, Gurugram East – II Division, 1st Floor, Mudit Square, Plot-24 Sector-32, Gurugram-122 001.

4. Union of India, Rep.by its Secretary, Ministry of Finance, Department of Revenue, North Block, New Delhi 110 001. .. Respondents Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorarified Mandamus calling for the records pertaining to Form SVLDRS-3 bearing Reference L170220SV301238 dated 17.02.2020 issued by the 1^st Respondent, quash the same and direct the 1^st respondent to consider the entire pre-deposit amount paid by the petitioner vide Challan No.10743 dated 05.04.2016 and Challan No.50259 dated 30.11.2017 while issuing Form SVLDRS-3.

For Petitioner : Mr.Sai Prasanth For Respondents : M/s.Umesh Rao.K Senior Standing Counsel.

O R D E R

The petitioner has challenged the impugned communication dated

17.02.2020 of the first respondent as the Designated Committee under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019.

2. The petitioner is a service tax assessee who had suffered an adverse order in the hands of the Joint Commissioner of Central Excise dated 28.02.2017 vide Order in Original No.11/2016-S.T.dated 26.02.2016. The petitioner had therefore filed on 11.04.2016 before the Appellate Commissioner. The petitioner pre-deposited a sum of Rs.2,37,402/- being 7.5% of the disputed tax amount confirmed vide order in Original No.11/2016-S.T. Dated 26.02.2016 by the Joint Commissioner of Central Excise dated 28.02.2017 under Section 35 F of the Central Excise Act, 1944 as made applicable to appeal filed the Finance Act, 1994.

3. The petitioner's appeal was however dismissed by the Appellate Commissioner vide Order in Appeal No.117/2017 (CXA II) dated

28.02.2017.

4. Aggrieved by the same, the petitioner filed Service Tax Appeal No.ST/41111/2017-DB before the Customs Excise and Service Tax Appellate Tribunal, Chennai (CESTAT) with delay of 189 days. The petitioner pre-deposited a further sum of Rs.3,16,535/- being 10% of the disputed tax by mistake although the petitioner was required to pre-deposit only 2.5%.

5. Thus, the petitioner pre-deposited a sum of Rs.5,53,937/-

[Rs.2,37,402/- +Rs.3,16,535/-] being being 17.5% of the disputed tax.

The petitioner has pre-deposited 7.5% of the disputed tax in excess.

6. The payment of 17.5% of the disputed tax as pre-deposit by the petitioner stands confirmed before CESTAT vide order dated 12.03.2018 in filing the appeal Misc.Order No.40276 of 2018 in A.No.ST/COD/41893/2017 while condoning the delay of 189 days.

7. Meanwhile, the petitioner opted to settle the dispute with the department under the Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019 ( hereinafter referred to as Scheme) announced under Finance Act, 2019 with effect on 01.09.2019.

8. The petitioner filed a declaration in Form SVLDRS-1 dated

17.12.2019 in terms of Section 124(2) of the aforesaid Scheme. A sum of Rs.5,53,937/- [ Rs.2,37,403 + Rs.3,16,535/-] pre-deposited by the petitioner was adjusted against the amount payable by the petitioner under the SVLDRS Scheme.

9. The petitioner thus agreed to pay only a sum of Rs.3,95,668/-

after adjusting Rs.5,53,937/- already pre-deposited. The first respondent Designated Committee has however recognized only Rs.2,37,402/- in Form SVLDRS-2 on the ground that only the aforesaid amount was paid within the jurisd