M/S Hav Automobiles Private Limited vs. Union Of INDIA
Facts
The petitioner, M/s HAV Automobiles Private Limited, challenged a statement dated January 21, 2020, issued by the Designated Committee under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS). The petitioner sought to quash this statement, which directed them to pay Rs. 83,96,360.50 under Section 127(4) of the Finance Act, 2019. This was contrary to the amount estimated by the petitioner in their SVLDRS-1 declaration (Rs. 3,83,260/-) and the subsequent SVLDRS-2 issued by the Committee. The petitioner argued that the revenue's stand was untenable, as it rejected their contention of having deposited tax based on the revenue's own quantification. The revenue contended that the SVLDRS-1 did not contain full particulars and the petitioner did not avail the opportunity of a hearing.
Held
The Court held that the issue primarily concerned the reconciliation of amounts and the subsequent re-computation of income and tax payable, which could be undertaken by the Designated Committee under the SVLDRS scheme. The Court was satisfied that the petitioner had been prevented from participating in the adjudicatory process. Consequently, the Court directed the petitioner to appear before the Designated Committee on August 24, 2022, and produce all supporting material. The Committee was then instructed to take a decision in accordance with the law. The Court explicitly stated that all questions of law and fact were left open, and liberty was reserved for all parties to pursue other remedies available under the law. The petition was disposed of with these directions.
Key Issues
1. Whether the SVLDRS-3 statement dated 21.01.2020, demanding Rs. 83,96,360.50 from the petitioner, is legally sustainable when the petitioner's declaration in SVLDRS-1 and the subsequent SVLDRS-2 indicated a payable amount of Rs. 3,83,260/-, as per Section 127(4) read with Section 127(2) and Section 125(2) of the Finance Act, 2019? Petitioner's Arguments: - The petitioner argued that the revenue's rejection of their contention regarding the deposited tax amount, based on the revenue's own quantification, was untenable. - They relied on their SVLDRS-1 declaration and the tax due certificate to support their claim. Revenue's Arguments: - The revenue contended that the document at page 64 (presumably SVLDRS-1) did not contain full particulars. - The revenue also argued that the petitioner did not avail the opportunity of a hearing provided by the Committee.
Sections Cited
Section 127(4), Section 127(2), Section 125(2)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Juri iction Case No.4277 of 2020 ====================================================== M/s HAV Automobiles Private Limited Sudharma, Boring Road, Opposite A.N. College, Sri Krishna Puri, Patna- 800013 through its Director, Vidisha Shahi, Aged about 37 years, Female, Daughter of Late Hemant Shahi, Resident of 2376, Sudharma House, Opposite A.N. College, Boring Road, Patliputra, Patna, Bihar- 800013. ... ... Petitioner/s Versus
Union of India through the Chairman, Central Board of Indirect Taxes and Customs, North Block, New Delhi- 110001. 2. The Commissioner of Central GST and Central Excise, Patna-I, 3rd Floor, Kendriya Rajaswa Bhawan (Annexe Building), Bir Chand Patel Path, Patna- 800001. 3. The Additional/ Joint Commissioner, office of the Commissioner of Central GST and Central Excise, Patna-I, 3rd Floor, Kendriya Rajaswa Bhawan (Annexe Building), Bir Chand Patel Path, Patna- 800001. 4. The Designated Committee, Sabka Vishwas Dispute Resolution Scheme, 2019 (SVLDRS) under the office of the Commissioner of Central GST and Central Excise, Patna-I, 3rd Floor, Kendriya Rajaswa Bhawan (Annexe Building), Bir Chand Patel Path,
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