M/S Indian Oil Corporation Limited vs. Union Of INDIA And 2 Others
Held
The Court held that SKO is an excisable good listed in the Fourth Schedule of the Central Excise Act, 1944, even though no duty is currently leviable on it. Therefore, the petitioner was correctly deemed ineligible for the Sabka Vishwas Scheme as per Section 125(1)(h).
Facts
The petitioner sought to use the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, to settle a Central Excise duty demand. Their application was rejected because Superior Kerosene Oil (SKO) was listed in the Fourth Schedule of the Central Excise Act, 1944, making them ineligible under Section 125(1)(h) of the Finance Act, 2019.
Key Issues
Whether SKO, despite having no duty leviable, is considered an excisable good for the purpose of eligibility under the Sabka Vishwas Scheme. Whether the inclusion of SKO in the Fourth Schedule of the Central Excise Act, 1944, is violative of Section 174 of the CGST Act, 2017.
Sections Cited
Section 125, Section 174, Section 11-A, Section 11-AC, Rule 25, Section 3, Section 2(d), Section 2(f)
AI-generated summary — verify with the full judgment below
1 AFR Judgment Reserved on 20.11.2020 Judgment Delivered on 08.12.2020 Court No. - 5 Case :- WRIT TAX No. - 646 of 2020 Petitioner :- M/S Indian Oil Corporation Limited Respondent :- Union Of India And 2 Others Counsel for Petitioner :- Shubham Agrawal,Sanyukta Singh Counsel for Respondent :- A.S.G.I.,Gaurav Mahajan Hon'ble Surya Prakash Kesarwani,J. Hon'ble Dr. Yogendra Kumar Srivastava,J. (Per Hon'ble Surya Prakash Kesarwani J.)
Heard Sri Shubham Agrawal, learned counsel for the petitioner and Sri Gaurav Mahajan, learned counsel for the respondent nos. 2 & 3. Learned counsel for the petitioner submits as under:
This writ petition has been filed for the following relief:- “(a) Certiorari quashing and setting aside the SVLDRS-3 dated 26.2.2020 (Annexure No.12) passed by the Designated Committee; (b) Mandamus directing the Designated Committee to accept the SVLDRS-1 Declaration (Annexure No.8) filed by the petitioner. (c) Mandamus directing the respondent No.1 to delete SKO from Fourth Schedule of Central Excise Tariff Act, 1944, retrospectively, wef 1.7.17; Or in the alternative (d) Declaring continued existence/non-deletion of SKO
The judgment continues below.
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