I. HIGH COURT
12 Ashwini Builders and Developers (P.) Ltd vs. Assistant Commissioner, Central Excise and Service Tax [2022] 139 taxmann.com 102 (Bombay) Date of order: 8th February, 2022
The application filed by the petitioner under SVLDRS continues to be under the “litigation category” and not as “arrears category” even if the petitioner has not filed an appeal against the Order-in-Original but against the rectification application sought against such order-in-Original and pending as on 30th June, 2019
FACTSThe department issued a show-cause notice to the petitioner for recovery of refund of the service tax followed by the Order-in-Original (OIO). The petitioner filed a rectification application under section 74 which was rejected by the department. The petitioner, therefore, preferred an appeal before the Commissioner (Appeals) in respect of such a rejection order. In the meantime, the petitioner filed an Application/Declaration under section 125 of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (‘scheme’) under “Litigation Category” in respect of the said pending appeal. The petitioner received notice in form SVLDRS-2 stating that the case was confirmed under the “Arrears Category”. The petitioner submitted form SVLDRS-2A explaining the reason why it could not be treated as a case under the “arrears category” but under a “litigation case”. The Designated Committee (DC)
