The Gauhati High Court directed the petitioner to submit an application before the authorities for correcting information provided in the Form SVLDRS-1 as regards the disclosure of the dues from them.
The petitioner Urban Systems is an assessee under the Finance Act, 1994 as regards their liability to pay service tax. For the period 2013-2017, the petitioner had provided taxable services to its customers but failed to file returns in respect thereof, and also the required amount of service tax was not paid by them.
The respondent authorities introduced the scheme of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 under Chapter V of the Finance Act, 1994. As provided in Section 124(1)(e) read with section 123(d) of Scheme 2019, amongst the various other reliefs that are available, an assessee is also entitled to voluntarily disclose their tax dues if no returns have been filed by the assessee in order to get the relief from payment of interest and penalties.
The petitioner claimed that they came within the purview of relief provided in Section 124(1)(e). Section 125(1)(a) to (h) of the Finance Act, 1994 provides that all persons shall be eligible for a declaration under the Scheme 2019 except for such persons who come within the purview of sub-clauses (a) to (h).
It is an admitted position of the parties that the petitioner does not come within the purview of the exceptions provided in sub clauses (a) to (h) of Section 125, meaning thereby that petitioners are otherwise eligible to make a declaration under Scheme 2019.
The court looked into the matter from the perspective as to whether by not mentioning the dues payable in clause 9.4 and instead mentioning it in clause 9.1 of the Form SVLDRS-1, the petitioner had committed an incurable mistake so as to disentitle the petitioner from the benefits under the Scheme 2019 or the mistake that was made can be allowed to be corrected.
The single-judge bench of Justice Achintya Malla Bujor Barua disposed of the petition by requiring the petitioner to submit an application before the respondent authorities for the correction to be made in the information provided in the Form SVLDRS-1 as regards the disclosure of the dues from them and upon such application being made, the respondent authorities would pass a reasoned speaking order thereon.
“The requirement of submitting an application be made within a period of 15 days from obtaining the certified copy of the order and upon receiving of the application, the respondent authorities shall pass an order on the same within a period of 2 months from the date of receipt of the application,” the court said.
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