Case Law Details
Saksham Facility Services Private Limited Vs Union of India and others (Bombay High Court)
Conclusion: Designated Committee was directed to consider afresh the declaration of assessee under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 as a valid declaration and grant the consequential relief after giving due opportunity of hearing to assessee.
Held: Assessee-company had service tax registration for providing security / detective agency services and presently it had Goods and Services Tax (GST) registration. A summons was issued to assessee by Senior Intelligence Officer in the Directorate General of Goods and Services Tax (GST) Intelligence wherein a case / inquiry regarding evasion of service tax was being conducted by the said officer under the Finance Act, 1994 read with section 174 of ‘the CGST Act’. Senior Intelligence Officer mentioned that he had reasons to believe that assessee was in possession of facts, documents and things relevant for the said inquiry pertaining to the period prior to GST i.e., prior to 01.07.2017. Accordingly, assessee was summoned to appear before the said authority. After giving year-wise service tax break-up for the period 2015-16 upto June, 2017, it was stated that the total liability for the said period was Rs.2,47,32,456.00. Assessee confirmed and admitted that its service tax liability amounted to Rs.2,47,32,456.00 for the period from 2015-16 upto June, 2017. It was further mentioned that out of the aforesaid amount, an amount of Rs.1,20,60,000.00 had been paid. In the meanwhile, the Central Government introduced a scheme called the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. Assessee sought quashing of order whereby declaration of assessee under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was rejected and further sought a direction to the respondents to consider afresh the aforesaid declaration as a valid one and thereafter grant consequential relief to assessee in terms of the said scheme. It was held that the matter was remanded back to the Designated Committee to consider afresh the declaration of assessee as a valid declaration and grant the consequential relief after giving due opportunity of hearing to the assessee who should be informed about the date, time and place of the hearing. Such decision should be in the form of a speaking order with due intimation to assessee. The entire exercise should be carried out within a period of six weeks from the date of receipt of a copy of this judgment and order.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
Heard Mr. Rajendra Mishra, learned counsel for the petitioner and Mr. Pradeep Jetly, learned senior counsel for the respondents.
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