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The Hon’ble High Court of Gujarat in M/S Synpol Products Pvt. Ltd. v. Union of India [R/Special Civil Application No. 21744 of 2019 dated February 27, 2020] held that taxpayers whose case involves confiscation and redemption fine are eligible to file declaration under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (“the Scheme”).
Facts:
Synpol products (“the Petitioner”) submitted a requisite declaration under the Scheme. The order has been made by the adjudicating authority confirming demand of duty, ordering recovery of interest, imposing penalty and ordering confiscation of goods and imposing fine in lieu of confiscation, against which appeal is pending before the appellate forum.
Designated Committee (“the Committee”) served notices upon the Petitioner, calling upon them to show cause as to why the declarations should not be treated as void as the Scheme allows the only waiver of duty, interest, and penalty but not fine in lieu of confiscation. The committee rejected the declaration made by the Petitioner, by stating that the cases involving confiscation and redemption fine have not been covered under the Scheme.
This writ petition is filed by the Petitioner after being aggrieved by the order passed by the Committee under the Scheme, rejecting the declaration made by the Petitioner.
Issue:
Whether cases involving confiscation and redemption fine fall under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019.
Held:
The Hon’ble High Court of Gujarat in R/Special Civil Application No. 21744 of 2019 dated February 27, 2020 held as under:
Comments:
The Respondent filed a special leave petition against the above judgment which was dismissed by the Hon’ble Supreme Court [S.L.P. NO. 449 of 2021 dated March 03, 2021].
Relevant Provisions:
Section 125 of the Finance Act
“Declaration under the Scheme
(2) A declaration under sub-section (1) shall be made in such electronic form as may be prescribed.”
Section 129(1)(a) of the Finance Act
“Issue of discharge certificate to be conclusive of matter and time period
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