ERS SERVICES PRIVATE LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) The petition has been heard by way of video conferencing.

(2.) Present writ petition has been filed challenging the intimation letter dtd. 14/9/2020 issued by respondent No.4, Assistant Commissioner of Central Excise and Service Tax, whereby the application filed by the petitioner for rectification of an alleged clerical error in SVLDRS 1 declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme [SVLDR Scheme] was rejected. Petitioner seeks directions to the respondent to accept the balance payment of Rs.10,19,821.00from the petitioner and issue Discharge Certificate in Form SVLDRS-4 under the SVLDR Scheme. The relevant portion of the impugned order is reproduced hereinbelow:-

(3.) Learned counsel for the petitioner states that the petitioner had filed the Application SVLDRS-1 under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. He however states that due to a clerical error the petitioner had left the "pre- deposit" column blank in the declaration and had not filled the amount of pre-deposit of Rs.1,38,91,813.00 in the Declaration Form. He states that the petitioner's application seeking rectification of the declaration was rejected by the respondent without providing an opportunity of being heard to petitioner and without rectifying the SVLDRS 3 statement issued by the respondent No.2 by reducing the pre-deposited amount of Rs.1,38,91,813.00 from the amount payable of Rs.1,49,11,634.00. He submits that Sec. 126(1) of SVLDR scheme read with Rule 6(1) SVLDRS Rules, states that the declaration made under Sec. 125, except, when it relates to a case of voluntary disclosure of an amount of duty shall be verified by the designated committee based on the particulars furnished by the declarant as well as the records available with the Department. He states that the department has committed an error by not correcting the pre-deposit column.