Delhi High Court
Chaque Jour Hr Services Pvt. Ltd. vs Union Of India & Ors. on 11 March, 2020
$~16
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 1999/2020 & CM APPL. 7047/2020
CHAQUE JOUR HR SERVICES PVT. LTD. ..... Petitioner
Through: Mr. Puneet Agarwal, Mr. Deepak
Anand, Ms. Purvi Sinha and
Ms. Hemlata Rawat, Advocates.
versus
UNION OF INDIA & ORS. ..... Respondents
Through: Mr. Harpreet Singh, Senior Standing
Counsel for R-2 to 4 with Ms. Suhani
Mathur, Advocate.
Mr. Vivekanand Mishra, Senior Panel
Counsel for R-1.
% Date of Decison: 11th March, 2020.
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MR. JUSTICE SANJEEV NARULA
JUDGMENT
MANMOHAN, J: (Oral)
1. Present writ petition has been filed challenging the order dated 10 th
December, 2019 whereby the declaration filed by the petitioner under Sabka
Vishwas (Legacy Dispute Resolution) Scheme, 2019 (hereinafter referred to
as 'Scheme') has been rejected on the ground that "the concerned
investigative authority has informed that the amount was neither finally
quantified and nor communicated to the assessee till 30th June, 2019".
Signature Not Verified
By:SAPNA SETHI
Signing Date:17.03.2020
11:57:08
2. Learned counsel for petitioner submits that the rejection has been
made by respondent No.2 without any prior notice as well as hearing and
without referring to the petitioner's letter dated 25th November, 2019.
3. In the said letter, the petitioner had specifically contended that para
4(a) of the Central Board of Indirect Taxes and Customs Circular dated 27 th
August, 2019 provided that relief was available under the Scheme for cases
under investigation and audit where the duty involved had been admitted by
the assessee/declarant in a statement on or before 30 th June, 2019. The
relevant portion of the para 4(a) of the Circular dated 27 th August, 2019
reads as under:-
"4. The relief extended under this scheme is summed up, as
follows:
(a) For all the cases pending in adjudication or appeal (at any
forum), the relief is to the extent of 70% of the duty involved if it is
Rs.50 lakhs or less and 50% if it is more than Rs.50 lakhs. The
Same relief is avaioable for cases under investigation and audit
where the duty involved is quantified and communicated to the
party or admitted by him in a statement on or before 30.06.2019."
4. It was further stated in the letter dated 25th November, 2019 that the
petitioner company had quantified and admitted the service tax liability of
Rs.1,75,63,982/- in its letter dated 06th August, 2018.
5. Since in the present case, the petitioner has raised a plea that it was
eligible to file a declaration despite the demand having been neither
quantified nor communicated to the assessee till 30th June, 2019, this Court
is of the opinion that an opportunity of hearing should have been given to
the petitioner before passing any adverse order.
6. Consequently, the order dated 10th December, 2019 is set aside and
the Petitioner is directed to appear before Respondent No. 2 on 16 th March,
Signature Not Verified
By:SAPNA SETHI
Signing Date:17.03.2020
11:57:08
2020 at 02:30 PM. Respondent No. 2 after giving an opportunity of hearing
to the Petitioner shall pass a reasoned order on or before 25 th March, 2020.
The rights and contentions of the parties are left open.
7. With the aforesaid directions, the present writ petition along with pending
application stand disposed of. Order dasti under the signatures of Court
Master.
MANMOHAN, J
SANJEEV NARULA, J
MARCH 11, 2020
nk
Signature Not Verified
By:SAPNA SETHI
Signing Date:17.03.2020
11:57:08
