Eka Academy Private Limited Vs Union of India (Bombay High Court)
Bombay High Court held that amount payable has been quantified before 30th June 2019 and hence eligible to avail benefit under Sabka Vishwas Legacy Dispute Resolution Scheme (SVLDRS).
Facts-
On or about 5th April 2019 petitioner received an email from GST audit team stating that there was a service tax paid and payable mismatch for F.Y. 2014-2015 to 2017-2018 and directed petitioner to produce documents for the said period. Petitioner was also requested to pay the difference immediately. The difference indicated was only Rs.1/- and we are unable to understand why petitioner did not choose to pay the amount and close the file. Instead, as we would note, petitioner has willingly chosen to take an arduous route and is now ready and willing to pay a sum of Rs.22,00,414/- as service tax.
Petitioner thereafter, decided to take advantage of Sabka Vishwas Legacy Dispute Resolution Scheme (SVLDRS) and filed a declaration in Form-1 under the voluntary disclosure category declaring a sum of Rs.16,04,367/-. This declaration was filed on 6th November 2019. This was accepted by respondents and petitioner was called upon to make the payment within 30 days. Petitioner did not make the payment but instead filed another declaration dated 30th December 2019 under the category – Investigation, Enquiry or Audit, sub-category – Investigation by Commissionerate and declared the amount of Rs.22,00,414/- as the quantified amount.
