Evershine Enterprises Vs Union of India (Bombay High Court)
The Bombay High Court in Evershine Enterprises v. Union of India addressed a challenge to the statement issued under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS-3) dated 26 December 2019. The petitioner contended that the SVLDRS-3 form, which determined the amount payable under the Scheme, failed to account for amounts already recovered during investigations or pre-deposits made by the petitioner. The petitioner’s grievance arose from show-cause notices and demand notices issued for service tax liabilities, first on 13 June 2013 for Rs.2,25,31,804/- (period 2008–2009 to 2011–2012) and subsequently on 28 March 2014 for Rs.17,04,400/- (period 1 April 2012 to 31 March 2013), along with interest and penalties. The petitioner asserted that the major portion of the demand had already been remitted prior to the issuance of the first notice.
Following confirmation of the demands by the Order-in-Original dated 27 March 2018, the petitioner appealed before the CESTAT. While the appeal was pending, the SVLDRS-2019 Scheme was notified, and the petitioner applied under it on 27 November 2019, highlighting that the appeal was ongoing. On 9 December 2019, the petitioner submitted details of service tax payments amounting to Rs.1,89,28,966/- along with an affidavit and challans. Despite this, the petitioner was later called for a personal hearing on 16 December 2019, where authorities indicated discrepancies in pre-deposit records and requested original challans.
