Order date – 10 November 2022

 Facts –

• The Petitioner, Keshav sound, is impugning the Form No.3 issued by the designated committee, viz., Respondent, under Sabka Vishwas Scheme, 2019 (SVLDRS) holding that Petitioner had to pay a sum of Rs.38,41,637/- under SVLDRS.
• Three show cause notices were issued to Petitioner which were decided by an Order-in-Original dated 31st January, 2018 for total amount of Rs.1,15,39,463/-. A fourth show cause notice came to be issued to Petitioner on 28th March, 2018 for sum of Rs.76,83,273/-. The tax relief for the show cause notice would be 50% of tax dues and amount payable would be R.38,41,637/-.
• Respondent contended that the last show cause notice was pending adjudication and therefore would come under the category of investigation, inquiry or audit.
• The Petitioner had filed one common Application under SVLDRS for both these categories.

Issue –

• Whether the petitioner can file a common Application under SVLDRS for both the categories?

Order –

• The Hon’ble High Court states that SVLDRS scheme is for recovery of duty and also to recover tax and arrears of the deficit amount. The scheme has been enacted with an object and purpose to minimize the tax disputes and to realise the arrears of tax by way of tax in exceptional manner. The scheme is a step towards the settlement or deciding disputed tax/liability. Hence the Respondent should consider the Application as filed so that litigation is minimized.
• The amounts payable would have come under the different categories does not mean the party should be made to pay something more than what would have been paid if a consolidated Application was filed.
• The Hon’ble High Court direct Respondents to consider the declaration as filed by Petitioner as a valid declaration and dispose the same in accordance with law.