Case Law Details
Exotica Housing Pvt. Ltd. Vs Commissioner, Central Excise, Customs, Goods and Service Tax (CESTAT Delhi)
if Designated Committee has not issued SVLDRS 3 within 30 days it is a case of deemed discharge under SVLDRS- In that circumstances, SVLDRS-3 form has not been issued to the appellant, therefore, the designated authority was duty bound to issue discharge certificate within a period of thirty days of filing of the declaration which they failed to do so. In view of this, I hold that the appellant has complied with the conditions of the scheme i.e. SVLDRS, 2019 and it is deemed that the discharge certificate has been issued to the appellant. In view of this, the appeal is disposed of as withdrawn under SVLDRS, 2019.
FULL TEXT OF THE CESTAT JUDGEMENT
Today, when the matter was called, learned Counsel for the appellant submits that the appellant has opted for Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 and filed application for the same on 13.12.2019 with reference No. LD1312190000003 and disputed amount was Rs. 19,76,373/- as duty and same has already been paid by the appellant. It is his submission that the appellant has not received Form-4 (the discharge certificate) therefore, it is to the Bench to decide whether discharge certificate has been deemed issued to the appellant or not.
2. Heard the learned Counsel for the appellant.
3. As per the scheme, the SVLDRS Form-3 if not issued to the appellant within a period of thirty days of filing of the declaration discharge certificate is required to be issued.
4. As per the records, the appellant has paid the amount in dispute. In that circumstances, SVLDRS-3 form has not been issued to the appellant, therefore, the designated authority was duty bound to issue discharge certificate within a period of thirty days of filing of the declaration which they failed to do so. In view of this, I hold that the appellant has complied with the conditions of the scheme i.e. SVLDRS, 2019 and it is deemed that the discharge certificate has been issued to the appellant. In view of this, the appeal is disposed of as withdrawn under SVLDRS, 2019.
4. In case the Revenue takes contrary view, the appellant is at liberty to approach for restoration of their appeal before this Tribunal.
5. Appeal is disposed of in the above manner.
