Unique Enterprises Vs Union of India (Bombay High Court)
Bombay High Court quashed and set aside Form SVLDRS 3 demanding amount under arrears category and directed department to determine the correct amount considering the declaration filed under Litigation category.
Facts- This is a Petition filed under Article 226 of the Constitution of India. The Petitioner prays, mainly, for quashing and setting aside form SVLDRS-3 issued to the Petitioner under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 demanding an amount of Rs.12,93,408/- under Arrears category. This forms the subject matter of challenge in the present Petition.
Conclusion- It is thus clear that the proceedings in regard to the quantification of duty as imposed vide show cause notice dated 6 January 1993 did not attain finality on 30 June 2019. This is because even if the duty demand to the extent of Rs.7,19,997/- was ultimately set aside by the Tribunal on 5 September 2014, the quantification issue of duty and penalty still remained pending as on 30 June 2019, making Section 124(1)(a) of the Finance Act, 2019 applicable to the given factual complexion.
Held that we are inclined to allow this Petition. We quash and set aside the Form SVLDRS 3 dated 12 March 2020 and/or direct the second Respondent to determine the correct amount considering the declaration filed under Litigation category. This exercise must be completed within two months from the date of uploading of this order.
