Page 93 - GSTL_3rd September 2020_Vol 40_Part 1

2020 ] PROLOY SEAL v. UNION OF INDIA 27
2. That the Petitioners state that the Petitioner is an Assessee registered
under Section 69 of the Finance Act, 1994 (since omitted) read with Rule 4 of the
Service Tax Rules, 1994 bearing Registration No. AMPPS1343BSD001. The Peti-
tioner had been complying with provision of the said Act and also been filing the
Half-yearly service tax return i.e., ST-3. However, in the ST-3 for the Tax Period
October, 2014 to March, 2015 the Petitioner have declared Service Tax liability of
Rs. 6,57,975/- but the same could not be deposited while filing the return. Simi-
larly for the period April, 2015 to September, 2016 the declared Service Tax liabil-
ity of Rs. 70,05,287/- was also not paid while filing the ST-3 return. Further for
the service period from October, 2016 to June, 2017 the service tax liability as de-
clared in ST-3 return is Nill. The period wise service tax liability has been sum-
marized and given in the table below :-

Sl. ST-3 Periods Due Date Filing Date Value Declared ST
No.
1. H2_2014-15 25 Apr., 2015 16 Jun., 2015 5,323,425.00 657,975.00
2. H1_2015-16 25 Oct., 2015 20 Oct., 2015 56,677,082.00 7,005,287.00
3. H2_2015-16 29 Apr., 2016 31 Jan., 2018
4. H1_2016-17 25 Oct., 2016 31 Jan., 2018
5. H2_2016-17 30 Apr., 2017 31 Jan., 2018
5. Q1_2017-18 15 Aug., 2017 31 Jan., 2018
62,000,507.00 7,663,262.00

3. That the petitioners thereafter discharged vide GAR-7 Challan of
Rs. 20,00,000/- Bearing No. 50577, dated 23-9-2016 and Challan of Rs. 56,98,568/-
Bearing No. 51881, dated 17-10-2016. However the interest of the delayed pay-
ment of service tax remain unpaid.
4. In the meantime, Government introduced a new amnesty Scheme in
the name of “Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019”. By the
said scheme matters pending before various Forums in the Country pertaining to
Central Excise and Service Tax were proposed to be settled. As per the procedure
laid down the relief under the Scheme varies from 40%-70% of the tax dues for
cases other than voluntary disclosure cases, depending on the amount tax dues
involved.
5. The scheme provided relief from payment of interest and penalty
and the assessee under the scheme shall also not be liable for prosecution.
6. The petitioner No. 2 company filed two (2) declarations under
SVLDRS 2019 vide ARN LD1501200008180, dated 15-1-2020 in respect of Octo-
ber, 2014 to March, 2015 and ARN LD2112190002384, dated 21-12-2019 in respect
of April, 2015 to September, 2016 and 21-12-2019 under the category “Arrear”
and sub-category “Declared in return but not paid”.
7. The petitioner states that after filing of the aforesaid SVLDRS-1 the
petitioner was informed telephonically by the office of the respondent No. 3 to
submit the copies of the ST-3 and service tax paid challan, which was duly sub-
mitted by the petitioner on 15-2-2020. However, the application submitted by the
petitioner under Form SVLDRS-1 vide ARN LD2112190002384, dated 21-12-2019
was rejected by the Designated Committee on the ground “Incorrect Declaration
with respect to pre-deposit thus rejected”.
8. The petitioner however submits that the application Form in
SVLDRS-1 submitted vide ARN LD1501200008180, dated 15-1-2020 was accepted
GST LAW TIMES  3rd September 2020  109