2025-VIL-1305-BOM-ST
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SERVICE TAX High Court Cases

SVLDRS, 2019 – Demand of Interest post issue of Discharge Certificate - The petitioner filed a declaration under the SVLDRS and paid the requisite amount. The Designated Committee issued a Discharge Certificate to the petitioner, certifying full and final settlement of tax dues - Whether the issuance of Show Cause Notice demanding interest on the delayed payment of service tax, after the petitioner had been issued a Discharge Certificate, is legally sustainable – HELD - the issuance of Discharge Certificate is not just conclusive of the amount but also of the full and final settlement of tax dues - This is not a case where the Respondents allege any falsity, misstatement, misdeclaration, suppression or the like in the voluntary disclosure made in the declaration filed by the petitioner, under the SVLDRS. In such situation, when a discharge certificate for the settlement of all tax dues has been issued, the demands raised by the show cause notices issued would be ex facie contrary to law - The issuance of SCNs demanding interest on the delayed payment of service tax is contrary to the provisions of the Finance Act, 2019, and without authority in law. The Discharge Certificate issued by the Designated Committee was conclusive as to the matter and time period covered, and the petitioner was not liable to pay any further duty, interest, or penalty with respect to the same – The writ petition is allowed - Whether the petitioner was entitled to have its declaration under the SVLDRS considered under the "enquiry, investigation or audit" category, instead of the "arrears" category – HELD - Merely because the Petitioner had incorrectly filed its declaration under arrears category and not under audit, enquiry, investigation category would not deprive the Petitioner to claim relief which is available to the Petitioner eligible under the statutory framework of the Finance Act, 2019 - The petitioner is eligible to file its declaration under the "enquiry, investigation or audit" category, as the total tax dues against the petitioner were quantified before the cut-off date of 30 June 2019, as stipulated under Section 125(1)(e) of the Finance Act, 2019. The petitioner had already paid a significant portion of the quantified amount before the cut-off date, and the petitioner is entitled to the deduction of the same under Section 124(2) of the Finance Act, 2019. The respondents are directed to consider the petitioner's declaration under the "investigation" category and grant the petitioner the benefit of amount paid by the petitioner to avail the benefit under the scheme.
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