JSW STEEL LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) These petitions raise common issues and hence are disposed of by a common judgment. The parties also consent to this course of action. In Writ Petition No.970 of 2020, the petitioner filed a declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (hereinafter referred to as 'the Scheme ' for short) under ARN No.LD2812190001777 dated December 28, 2019 under the category of 'Investigation/Enquiry/Audit ', sub category 'Audit ' declaring tax dues of Rs.75,64,008/-. In Writ Petition No.186 of 2021, the petitioner filed a declaration under the Scheme under ARN No.LD2812190001665 dated December 28, 2019 under the category of 'Investigation/Enquiry/Audit ', sub category 'Audit ' declaring tax dues of Rs.2,41,59,708/-. The declarations are rejected by the letters dated May 12, 2020 (hereinafter referred to as 'the impugned letters ' for short). For convenience we have referred to the facts in Writ Petition No.970 of 2020.

(2.) The jurisdiction of this Court is invoked under Article 226 of the Constitution of India challenging the validity and legality of the impugned letters, rejecting the application made by the petitioner under the Scheme for settlement of the amount of excise duty payable.

(3.) The petitioner is a company registered under the Companies Act, 1956 duly allotted the Central Excise Registration as well as the GST registration. The petitioner is engaged in manufacture and supply of steel. The office of respondent No.4 (Commissioner, CGST and CX) conducted EA-2000 audit on the records of the petitioner for the period April 2015 to June 2017. During the course of scrutiny on records of the petitioner, Circle X, Group I, GST Audit, Raigad, sought following details from the petitioner vide email dated April 4, 2018 :-