Taufiq Manpower Consultants Private Limited Vs Assistant Commissioner of GST and Central Excise (Madras High Court)
Madras High Court held that in terms of section 129(2)(c) of Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019 [SVLDRS], department empowered to withdrawn the benefit as in case of ‘voluntary disclosure’ the material particular furnished in the Declaration is subsequently found to be false.
Facts- The dispute in the present case relates to the amount covered by the Statement of Demand No.08/2020 dated 03.12.2020 which covers the period from April 2017 to June 2017. The Petitioner had earlier filed Return under Form ST-3 on 05.06.2018 for the aforesaid period. The Petitioner, however failed to pay the tax admitted in the return.
During the interregnum, the Parliament had enacted SABKA VISHWAS (Legacy Dispute Resolution) Scheme, 2019 vide Chapter V, Sections 120 to 135 of the Finance Act (No.2) Act, 2019. The said Scheme came into effect from 01.08.2019. Having filed the Return in Form ST-3 on 05.06.2018, the Petitioner thus opted to wrongly settle the dispute under the aforesaid Scheme under the category “arrears of tax” as defined in Section 121(c) of the Scheme.
The Petitioner thus filed a Declaration in Form 1 as per the Scheme on 31.12.2019. Since there were certain defects, according to the Petitioner, the Petitioner filed a revised/fresh Declaration in Form SVLDRS-1 on 13.01.2020. The said Declaration was processed by the Designated Authority and acknowledged in Form SVLDRS-2 dated 28.02.2020.
