Case Law Details
Bhoomi Developers Vs Union Of India & Ors. (High Court Bombay)
Issue raised in the present writ petition i.e. eligibility of the petitioner or maintainability of its declaration to avail the benefits of the scheme under the category of investigation, enquiry or audit on the ground that amount of the service tax dues of the petitioner for the related period was not quantified on or before 30th June, 2019 is no longer res-integra.
All that would be required for being eligible under the above category is a written communication which will mean a written communication of the amount of duty payable including a letter intimating duty demand or duty liability admitted by the person concerned during enquiry, investigation or audit.
In so far the present case is concerned, if we look at Exh.C letter dated 24.06.2019, we find that there is a clear acknowledgment by the petitioner that the total outstanding service tax dues was 20,88,947.00 which admission is prior to the cut off date of 30.06.2019. That being the position, it cannot be said that service tax dues were not quantified on or before 30.06.2019 (quantification as per the scheme).
That apart, in Thought Blurb (supra) we have held that when there is a provision for granting personal hearing in a case where the declarant disputes the estimated amount, it would be in complete defiance of logic and contrary to the very object of the scheme to reject a declaration on the ground of being ineligible without giving a chance to the declarant to explain as to why its declaration should be accepted and relief under the scheme be extended to him.
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