Page 133 - ELT_15th May 2020_VOL 372_Part 4th

2020 ] CHAQUE JOUR HR SERVICES PVT. LTD. v. UNION OF INDIA 523

to hear out petitioner before passing any adverse order - Article 226 of
Constitution of India. [paras 5, 6]
Matter remanded
DEPARTMENTAL CLARIFICATION CITED
C.B.I. & C. Circular No. 1071/4/2019-CX. 8, dated 27-8-2019 ........................................................... [Para 3]
REPRESENTED BY : S/Shri Puneet Agarwal, Deepak Anand, Ms. Purvi
Sinha and Ms. Hemlata Rawat, Advocates, for the
Petitioner.
S/Shri Harpreet Singh, Senior Standing Counsel
with Ms. Suhani Mathur, Advocate and Vivekanand
Mishra, Senior Panel Counsel, for the Respondent.
[Judgment per : Manmohan, J. (Oral)]. - Present writ petition has been
filed challenging the order dated 10th December, 2019 whereby the declaration
filed by the petitioner under Sabka Vishwas (Legacy Dispute Resolution)
Scheme, 2019 (hereinafter referred to as ‘Scheme’) has been rejected on the
ground that “the concerned investigative authority has informed that the amount was
neither finally quantified and nor communicated to the assessee till 30th June, 2019”.
2. Learned Counsel for petitioner submits that the rejection has been
made by respondent No. 2 without any prior notice as well as hearing and with-
out referring to the petitioner’s letter dated 25th November, 2019.
3. In the said letter, the petitioner had specifically contended that para
4(a) of the Central Board of Indirect Taxes and Customs Circular dated 27th Au-
gust, 2019 provided that relief was available under the Scheme for cases under
investigation and audit where the duty involved had been admitted by the as-
sessee/declarant in a statement on or before 30th June, 2019. The relevant portion
of the para 4(a) of the Circular dated 27th August, 2019 reads as under :-
“4. The relief extended under this scheme is summed up, as follows :
(a) For all the cases pending in adjudication or appeal (at any forum), the
relief is to the extent of 70% of the duty involved if it is Rs. 50 lakhs or less
and 50% if it is more than Rs. 50 lakhs. The Same relief is avaioable for cases
under investigation and audit where the duty involved is quantified and com-
municated to the party or admitted by him in a statement on or before 30-6-
2019.”
4. It was further stated in the letter dated 25th November, 2019 that the
petitioner company had quantified and admitted the service tax liability of
Rs. 1,75,63,982/- in its letter dated 06th August, 2018.
5. Since in the present case, the petitioner has raised a plea that it was
eligible to file a declaration despite the demand having been neither quantified
nor communicated to the assessee till 30th June, 2019, this Court is of the opinion
that an opportunity of hearing should have been given to the petitioner before
passing any adverse order.
6. Consequently, the order dated 10th December, 2019 is set aside and
the Petitioner is directed to appear before Respondent No. 2 on 16th March, 2020
at 02:30 PM. Respondent No. 2 after giving an opportunity of hearing to the Peti-
tioner shall pass a reasoned order on or before 25th March, 2020. The rights and
contentions of the parties are left open.
7. With the aforesaid directions, the present writ petition along with
pending application stand disposed of. Order dasti under the signatures of Court
Master. _______
EXCISE LAW TIMES  15th May 2020  133