Person Eligible for SVLDRS 2019 even if amount quantified on or before 30.06.2019 gets Modified later

Person Eligible for SVLDRS 2019 even if amount quantified on or before 30.06.2019 gets Modified later

IN THE HIGH COURT OF DELHI

The Relevant Text of the Order as follows : 17. Keeping in view the aforesaid admitted facts, this Court is of the view that the duty liability stood admitted in an oral statement by the petitioner before 30th June, 2019 and consequently stood quantified prior to the cut-off date in accordance with the beneficial circulars dated 12th December, 2019 and 27th August, 2019 issued by the Central Board of Indirect Taxes and Customs. 18. This Court is further of the opinion that a liberal interpretation has to be given to the SVLDRS, 2019 and the circulars issued by Central Board of Indirect Taxes and Customs as their intent is to unload the baggage relating to legacy disputes under the Central Excise and Service Tax and to allow the businesses to make a fresh beginning. 19. Consequently, the rejection order dated 17th January, 2020 is quashed and the Designated Committee is directed to decide the petitioner‟s application in accordance with the observations and findings of this Court after giving an opportunity of hearing to the petitioner. For this purpose, list the matter before the Designated Committee on 03rd September, 2020 at 11:00 A.M. A reasoned order, after giving an opportunity of hearing to the petitioner, shall be passed by the Designated Committee on or before 21st September, 2020.