Under Section 125(1)(f)(i) of the Finance (No.2) Act, 2019, a person is ineligible for the Sabka Vishwas (Legacy Dispute Resolution) Scheme if they make a voluntary disclosure of tax liability after being subjected to an enquiry, investigation, or audit.

W.P.No.20685 of 2023

1.Designated Committee

Under the Sabka Vishwas- (Legacy Dispute Resolution) Scheme, 2019

Chennai-South Commissionerate

Chennai.

2.The Deputy Commissioner of CGST & CE

Guindy Division

No.692, M.H.U. Complex, 8th Floor

Anna Salai, Nandanam

Chennai 600 035.

3.The Deputy Director

O/o.the Director General of GST Intelligence,

Coimbatore Zonal Unit

No.155-1, Lakshmanan Street

Behind Ukkadam Bus Stand

Ukkadam, Coimbatore 641 001. ... Respondents in W.P.No.20685/2023

Prayer in W.P.No.20678/2023:

Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, calling for the records on the file of the Respondents and quash the impugned notice in Show Cause Cum Demand Notice No.05 / 2021-ST dated 15.03.2021 issued by the 2nd Respondent and consequential order in Order-In-Original No.27/2022 dated 25.03.2022 passed by the 1st Respondent under the provisions of Section 73 of the Finance Act 1994 as illegal and not in accordance with law.

Prayer in W.P.No.20685/2023:

Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Mandamus, directing the 1st Respondent to issue Form 4 under the Sabka Vishwas - (Legacy Dispute Resolution) Scheme, 2019 (‘SVLDRS, 2019) for the period between 01.10.2015 to 31.03.2016.

For Petitioner in both W.P.Nos. : Mr.R.Sivaraman

For Respondents in both W.P.Nos. : Mr.S.R.Sundar

Senior Standing Counsel

COMMON ORDER

By this common order, both these Writ Petitions are disposed of.

2. In W.P.No.20678 of 2023, the petitioner has challenged the Show Cause Cum Demand Notice No.05/2021-ST dated 15.03.2021 issued by the second respondent and the consequential order in Original No.27/2022 dated 25.03.2022 passed by the first respondent.

3. In W.P.No.20685 of 2023, the petitioner has sought for a direction to the 1st respondent to issue Form 4 under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS 2019) for the period between 01.10.2015 to 31.03.2016.

4. By the impugned order, the demand proposed in the Show Cause Notice has been confirmed against the petitioner. The dispute pertains to service tax liability of the petitioner under provisions of the Finance Act, 1994 which was continued even after repeal of the later enactments by virtue of Section 173 of the respective GST Enactments came into force with effect from 01.07.2017 in view of Section 174 of the respective GST Enactments .

5. It appears that the petitioner was subjected to investigation proceedings and summons were issued to the petitioner on 29.05.2019. It is in this background, the petitioner was issued with the impugned Show Cause Notice impugned in W.P.No.20685 of 2023 which has culminated in the impugned order dated 25.03.2022 of the 1st respondent under Section 73 of the Finance Act, 1994.

6. During the interregnum, the Parliament enacted Sabka Vishwas- (Legacy Dispute Resolution) Scheme, 2019 in Chapter V of Finance (No.2) Act, 2019. The Scheme gave an avenue to assessee who were in arrears of tax under the provision in Chapter V of Finance Act, 1994 and various other enactments to settle the tax dispute on payment of tax at the rate specified therein.

7. The petitioner appears to have filed an application Form 1 SVLDRS on 21.12.2019 and sought for waiver of penalty imposed under Section 78 of the Finance Act, 1994 and interest under Section 75 of the said Act, confirmed by the Impugned Order in Original dated 25.03.2022 passed by the first respondent.

8. There is also no dispute that the petitioner has discharged the tax liability on 19.09.2019 which stands