SHREE ENGINEERING WORKS Vs. UNION OF INDIA

JUDGEMENT

(1.) The challenge herein under Article 226 of the Constitution of India is to order dtd. 9/2/2021 (Annexure P/1) by which an amount of Rs.17,09,624.00along with interest of Rs.11,72,421.00 has been sought by issuance of notice u/S. 87(b)(i) of the Finance Act, 1994 read with Sec. 174 of CGST Act, 2017.

(2.) . As projected by learned counsel for petitioner the facts disclose that petitioner to avail the benefit under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDR Scheme, 2019) preferred an application for availing benefit of discounted tax under the scheme vide Annexure P/3. Thereafter the petitioner was issued notice to avail personal hearing afforded to him vide Form No.SVLDRS-2 dtd. 22/10/2019 vide Annexure R/1. The petitioner vide Annexure R/2 Form No.SVLDRS-2A agreed to the estimated amount determined by the Designated Committee. Accordingly, vide Annexure R/3 Form No.SVLDRS 3 dtd. 13/12/2019 the petitioner was directed to deposit the discounted amount of Rs.3,31,925.00.

(3.) . The claim put up before this Court is that some amount of tax was deposited by the petitioner earlier in regard to the same assessment year but due to inadvertence could not be claimed while applying under the said Scheme.