Page 70 - GSTL_27th August 2020_Vol 39_Part 4

396 GST LAW TIMES [ Vol. 39
5. Per contra, Mr. Pradeep Jetly, Learned Sr. Counsel appearing on be-
half of the Revenue contested the claim of the petitioner and submitted that in
the present case on introduction of SVLDR Scheme 2019, the petitioner filed ap-
plication in Form SVLDRS-1 under the category of “litigation - appeal pending”
wherein they declared tax dues as Rs. 1,66,26,967.00 and the amount of pre-
deposit which it had deposited as Rs. 73,17,877/- and thus, arrived at a final de-
mand of tax dues payable at Rs. 9,95,607.00 He submitted that the Designated
Committee i.e. respondent No. 3 in the petitioner’s case took a view that as per
the Board’s clarification dated 25-9-2019, the amount which had been appropri-
ated should not be considered for relief resulting in no tax relief admissible to the
petitioner on the said application of the admitted central excise duty liability. He
submitted that the liability as per the order in original had been accepted by the
petitioner without litigating and therefore, the same should not be considered
under the Scheme either as arrears or under litigation.
6. Mr. Namboodri in rejoinder vehemently opposed the submissions
made on behalf of the revenue and contended that the case of the petitioner is
required to be considered in the light of the provisions of Section 123(a) read
with Section 124(1)(a) of the Finance Act, 2019 and it is true and correct interpre-
tation.
7. Without prejudice to the rights and contentions of the parties, it was
submitted that the last date for making payment was extended upto 30-6-2020 i.e.
today and the petitioner was liable to pay the final balance deposit of
Rs. 55,56,045.00 by today.
8. In the light of the above, it would be apposite to consider the provi-
sions of Section 123(a), Section 124(1)(a) and Section 124(2) which read thus :-
“123. For the purposes of the Scheme, “tax dues” means. -
(a) where -
(i) a single appeal arising out of an order is pending as on the
30th day of June, 2019 before the appellate forum, the total
amount of duty which is being disputed in the said appeal;
(ii) more than one appeal arising out of an order, one by the de-
clarant and the other being a departmental appeal, which are
pending as on the 30th day of June, 2019 before the appellate
forum, the sum of the amount of duty which is being disputed
by the declarant in his appeal and the amount of duty being
disputed in the departmental appeal :
Provided that nothing contained in the above clauses shall be
applicable where such an appeal has been heard finally on or
before the 30th day of June, 2019.
…….
……..
Section 124. (1) Subject to the conditions specified in sub-section (2), the
relief available to a declarant under this Scheme shall be calculated as fol-
lows :-
(a) Where the tax dues are relatable to a show cause notice or one
or more appeals arising out of such notice which is pending as
on 30th day of June, 2019, and if the amount of duty is, -
(i) rupees fifty lakhs or less, then, seventy per cent. of the
tax dues;
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