P.P. PAUL Vs. UNION OF INDIA

JUDGEMENT

(1.) This writ Petition is submitted by the petitioner, being aggrieved by the revenue recovery proceedings initiated against the petitioner towards the arrears of service tax payable by the petitioner.

(2.) Earlier, proceedings were initiated against the petitioner, demanding service tax as per Ext.P1 show cause notice. Exhibit P2 is yet another show cause notice issued to the petitioner following Ext.P1. In the meantime, the Central Government introduced a scheme for settlement of the tax liabilities including service tax viz; Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (hereinafter referred to as ('SVLDRS'), as per the Finance Act, 2019. The petitioner submitted a declaration as contemplated under Sec. 125 of the Finance Act and based on the same, the respondent offered the petitioner to settle the liability by paying Rs.1,05,806.00 as per Sec. 127(5) of the Finance Act, 2019. The said payment ought to have been made by the petitioner within a period of 30 days from the date of issue of a settlement accepting the declaration of the petitioner. The due date for the payment was extended by the Government up to 30/6/2020 by amending Rule 7 of SVLDRS. Later, the said period was extended up to 30/9/2020. However, the petitioner could remit the said amount on 16/11/2020 and the same was accepted by the Department. The proof of the remittance is Ext.P4.

(3.) Despite the above, on 10/6/2022, the petitioner was issued with Ext.P5 notice, demanding an amount of Rs.8,30,851.00 by the 5th respondent herein. As it was understood that the said amount pertains to the liability already settled by the petitioner by availing Amnesty scheme, the petitioner submitted an objection before the Tahsildar as evidenced by Ext.P6. Another objection was submitted before the 2nd respondent highlighting the above fact. However, the 2nd respondent issued Ext.P10 order, rejecting the contentions raised by the petitioner. This Writ Petition is submitted in such circumstances, challenging the said proceedings.