Page 71 - GSTL_27th August 2020_Vol 39_Part 4

2020 ] EUREKA FABRICATORS PVT. LTD. v. UNION OF INDIA 397
(ii) more than rupees fifty lakhs, then, fifty per cent. of the
tax dues;
…….
……..
(2) The relief calculated under sub-section (1) shall be subject to the
condition that any amount paid as pre-deposit at any stage of appellate
proceedings under the indirect tax enactment or as deposit during enquiry,
investigation or audit, shall be deducted when issuing the statement indi-
cating the amount payable by the declarant :
Provided that if the amount of pre-deposit or deposit already paid by
the declarant exceeds the amount payable by the declarant, as indicated in
the statement issued by the designated committee, the declarant shall not
be entitled to any refund.
9. After hearing the Learned Counsel for the parties and giving due
consideration to the case in hand, it would not be appropriate for us to confirm
the quantification of balance final estimated amount payable under the scheme at
Rs. 55,56,045.00, especially when it is the petitioner’s case that respondent No. 3
Committee has failed to consider the petitioner’s case in the light of the interpre-
tation and application of the above provisions and has not heard the petitioner
before confirming the balance final demand.
10. Learned Counsel for the petitioner submitted that the petitioner is
ready and willing to deposit the amount of Rs. 55,56,045.00 with the revenue
within a period of one week from today. The order dated 23-6-2020 records the
last date for making payment was likely to be extended further beyond 30-6-
2020, however we are not being informed of the same today. We permit the peti-
tioner to deposit the same within a period of one week from today.
11. In view of the above, the petition is disposed of by passing the fol-
lowing order :-
(a) Rule is discharged;
(b) SVLDRS-3 Form, dated 18-11-2019 quantifying the estimated
amount payable under the Scheme is quashed and set aside;
(c) The petitioner shall deposit a sum of Rs. 55,56,045.00 with the Reve-
nue/respondents within a period of one week from today;
(d) If the petitioner deposits the above amount, respondent No. 3
Committee shall give hearing to the petitioner on the estimation and
computation of the liability of the petitioner under SVLDRS-3, de-
termine the excise duty payable and pass a fresh order in Form No.
SVLDRS-3 and intimate the same to the petitioner in accordance
with law;
(e) If respondent No. 3 Committee comes to the conclusion that the
balance liability of the petitioner towards payment of excise duty is
less than Rs. 55,56,045.00, in that event, the differential amount of
deposit made by the petitioner under this order and the duty de-
termined shall be immediately refunded to the petitioner within a
period of two weeks from the date of passing of the fresh SVLDRS-3
order.
12. Petition is disposed of on the above terms with no order as to costs.

GST LAW TIMES  27th August 2020  71