Chaque Jour Hr Services PVT. LTD. vs. Union Of INDIA & Ors.
Held
The Court held that the petitioner's admission of service tax liability did not amount to a quantification of 'tax dues' for the purpose of the scheme. It also clarified that the scheme does not permit fragmented settlement of tax dues, and the entire demand raised in the show cause notice must be adjudicated.
Facts
The petitioner sought to resolve service tax dues under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The petitioner's declaration was rejected twice by the authorities, who stated there was no quantification of 'tax dues' prior to the scheme's cut-off date.
Key Issues
Whether the petitioner's admission of service tax liability constituted a quantification of 'tax dues' under the SVLDRS scheme. Whether the SVLDRS scheme allows for piecemeal settlement of tax disputes.
Sections Cited
Section 125, Section 126, Section 129, Section 73
AI-generated summary — verify with the full judgment below
W.P.(C) 5393/2020 * IN THE HIGH COURT OF DELHI AT NEW DELHI
Reserved on: 19.08.2020 Pronounced on: 31.08.2020
+ CHAQUE JOUR HR SERVICES PVT.LTD. .... Petitioner
Through: Mr. Puneet Agarwal, Advocate with Mr. Deepak Anand, Ms. Hemlata Rawat and Ms. Purvi Sinha, Advocates.
versus
UNION OF INDIA & ORS.
..... Respondents
Through: Mr. Virender Pratap Singh Charak, Advocate with Ms. Shubhra Parashar, Mr. Pushpendr Singh Charak, Mr. Kapil Gaur, Mr. Vaishnav Kirti and Ms. Deepa Malik, Advocates for UOI.
Mr. Harpreet Singh, Advocate for Respondent Nos. 2, 3 and 4. CORAM:
HON'BLE MR. JUSTICE MANMOHAN HON'BLE MR. JUSTICE SANJEEV NARULA
J U D G E M E N T
SANJEEV NARULA, J. W.P. (C) 5393/2020 & CM APPL. 19433/2020
The Petitioner is aggrieved with rejection of its declaration filed under the amnesty scheme- Sabka Vishwas (Legacy Dispute Resolution) Scheme,
The judgment continues below.
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