Service Tax
TRT-2025-
Karnataka High Court
Date:-15-09-22
In:-
Issue Favourable to Tax Payer ?:-
Order date – 15 September 2022
Facts –
- The Petitioner, M/s The Senate, submitted Form SVLDRS-1 to respondent on 16.11.2019 pursuant to which respondent issued Form SVLDRS-3 to the petitioner calling upon the petitioner to pay a sum of Rs.1,49,27,961/- towards full and final settlement under the SVLDR Scheme.
- Subsequently, the said payment was made by the petitioner on 27.12.2019, who addressed a communication dated 31.12.2019 to the respondent intimating respondent No.1 that the entire amount as demanded in Form SVLDRS-3 was paid by him as can be seen from the payment challans.
- Subsequently, on 08.09.2020, respondents addressed a communication to the petitioner informing him that the discharge in Form SVLDRS-4 could not be issued in favour of the petitioner on account of nonpayment of the aforesaid sum of Rs.1,49,27,961/-.
- Under these circumstances, the petitioner requested the respondents to issue discharge certificate in Form SVLDRS-4 and close the matter. It is the grievance of the petitioner that despite noticing the aforesaid facts and circumstances and referring to the payment made by the petitioner, which entitles him to issuance of Form SVLDRS-4 by the respondents, he has issued the impugned show-cause notice dated 31.12.2021.
- Aggrieved, the petitioner filed a petition.
Issue –
- Whether the petition is entitle for Form SVLDRS-3 to be issued?
Order –
- The Court observed that material on record clearly establishes that the petitioner had already paid a sum of Rs.1,49,27,961/- to the respondents, who had accepted the entitlement of the petitioner under SVLDR Scheme.
- Therefore the respondents have accepted and acquiesced to the fact that the petitioner was entitled to the benefit of the SVLDR Scheme and the petitioner having paid the aforesaid sum of Rs.1,49,27,961/- on 31.12.2019 within a period of 30 days from 02.12.2019 on which date Form SVLDRS-3 was issued
- Therefore the respondent clearly fell in error in issuing show-cause notice without considering or appreciating that the payment referred to without considering or appreciating or taking into account the said undisputed payment made by the petitioner.
- The petitioner is clearly entitled to the benefit of the SVLDR Scheme and consequently, petitioner is entitled for issuance of Form SVLDRS-4 in his favour.
- Petition allowed.
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