ASSAM CRICKET ASSOCIATION Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Mr. B. Gogoi, learned counsel for the petitioner. Also heard Mr. S.C. Keyal, learned ASGI for the respondent authorities.

(2.) The petitioner Assam Cricket Association is an assessee under the Finance Act, 1994 as regards their liability to pay service tax. Without going into the detailed facts, it would be suffice to take note of that for the period 2009-2014, that certain conclusion was arrived at against the petitioner that the required amount of service tax was not paid by them. As a consequence thereof, by the order dated 04.09.2017 of the Commissioner GST and Central Excise, Guwahati a penalty of Rs.11,48,82,644.00 (Rupees Eleven Crore Forty Eight Lakhs Eighty Two Thousand Six Hundred Forty Four) was imposed on the petitioner under the 1st Proviso to Section 78 of the Finance Act, 1994. Against such levy and imposition of penalty, the petitioner preferred an appeal before the Custom, Excise and Service Tax Appellate Tribunal, East Regional Bench, Kolkata. In the appeal, the mandatory deposit of 75% of the levied amount was also paid by the petitioner.

(3.) During the pendency of the appeal, a scheme called Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 ( in short Scheme 2019) was introduced under Chapter-V of the Finance Act, 1994. As provided in Section 124(1)(a)(ii) of the Finance Act 1994, amongst the various other reliefs that are available, an assessee is also entitled to a relief under the scheme upto 50% of the tax dues if the amount due is more than Rs.50 lakhs.