Case Law Details
Om Prakash Kashyap Vs Union of India (Jharkhand High Court)
Jharkhand High Court held that benefit under SVLDRS scheme cannot be denied by designated committee on the reason that department has decided to file an appeal against the OIO.
Facts- The petitioner submits that in the instant case a Demand-cum-Show Cause Notice was issued to the petitioner for levy of service tax including cess amounting to Rs.2,52,92,695/- on 28th October 2019. OIO was passed on 14th January 2020) by which the adjudicating authority (respondent no.2) confirmed the demand of Rs.71,18,136/- only.
In the meantime, the Central Government brought a scheme known as Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. This Petitioner had undertaken not to prefer an appeal during the proceedings before the adjudicating authority. Accordingly, the Petitioner filed a declaration in form SVLDRS-1 under the category of “Arrears” and “Tax Dues less Tax Relief” was computed automatically for an amount of Rs.33,69,111/- payable by the petitioner after adjustment of the amount of Rs.15,02,951/- already deposited by the petitioner.
Thereafter, the Petitioner was served with a notice in Form SVLDRS-2 by the designated committee that the respondent no.1 has taken a decision to file an appeal against the order-in-original. On that basis the case of the petitioner falls under “litigation category” and not under “arrears category”. The Petitioner duly replied disagreeing with the notice in SVLDRS-2A. However, on 15th May 2020 his declaration in form SVLDRS-1 was rejected by respondent no.2 on the sole ground that a decision has been taken to file an appeal against the order in original by the respondents; thus, the benefit of scheme cannot be extended to the petitioner under “arrears” category.
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