Page 134 - ELT_1st July 2020_Vol 373_Part 1

44 EXCISE LAW TIMES [ Vol. 373

2020 (373) E.L.T. 44 (Del.)
IN THE HIGH COURT OF DELHI
Manmohan and Sanjeev Narula, JJ.
INDUSTRIAL PERSONNEL & SECURITY SERVICES PVT.
LTD.
Versus
COMMR. OF CGST, DELHI SOUTH
W.P. (C) No. 2244 of 2020 and C.M. Nos. 7825 & 7826 of 2020,
decided on 11-3-2020
Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - Notice be-
fore rejection of application - Contention that assessee eligible to file an appli-
cation despite non-quantification or communication of amount to it by
Department till 30-6-2019 not considered - Opportunity of hearing should have
been given to assessee before passing any adverse order - Order rejecting ap-
plication on the ground that “the concerned investigative authority has sub-
mitted that the amount has neither been quantified nor communicated to the
assessee”, set aside - Matter remanded. [paras 4, 5, 6]
Case remanded
DEPARTMENTAL CLARIFICATION CITED
C.B.I. & C. Circular No. 1071/4/2019-CX.8, dated 27-8-2019............................................................. [Para 3]
REPRESENTED BY : Shri Ruchir Bhatia, Advocate, for the Petitioner.
Shri Harpreet Singh, Sr. Standing Counsel for GST
with Ms. Suhani Mathur, Advocate, for the
Respondent.
[Judgment per : Manmohan, J. (Oral)]. - C.M. No. 7825/2020 : Exemption
allowed, subject to all just exceptions.
Accordingly, the application stands disposed of.
W.P. (C) No. 2244/2020 & C.M. No. 7826/2020
1. Present writ petition has been filed challenging the communications
dated 26th November, 2019 and 19th December, 2019, whereby the petitioner’s
application 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 submitted that the amount has neither been quanti-
fied nor communicated to the assessee”.
2. Learned Counsel for petitioner submits that the impugned commu-
nications have been issued without any prior notice and without giving an op-
portunity of hearing to the petitioner.
3. Learned Counsel for petitioner emphasises that Section 127 of the
Scheme clearly contemplates that an opportunity of hearing be given to the de-
clarant (petitioner in the present case) by the Designated Committee. He further
submits that the petitioner is eligible to apply under the Scheme by virtue of the
Circular No. 1071/4/2019-CX.8, dated 27th August, 2019 issued by the Central
Board of Indirect Taxes and Customs, Department of Revenue, Ministry of Fi-
nance.
EXCISE LAW TIMES  1st July 2020  134