CONSTITUTION OF INDIA, 1950

Article 226

Writ - Rejection of declaration filed under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - Maintainability -

Assessee was petitioner was engaged in the manufacturing and clearance of various petroleum. During the period, assessee paid Central Excise duty on the basis of Central Excise invoice in which value was shown much lower than actual price recovered by assessee from the buyers. A show cause notice under section 11 was issued to assessee pleading them to show cause as to why Central Excise Duty short paid for period may not be recovered. In the meantime, the Finance Act, 2019 enacted 'Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019' which was applied to demands under several enactments. Application of assessee for taking benefit of the aforesaid scheme was arbitrarily rejected by communication on the ground that as per section 125(1)(h) of the Finance (No. 2) Act, 2019 the product was set forth in the Forth Schedule of Central Excise Tariff Act, 1944 and, therefore, the application to avail benefits of SVLDRS scheme cannot be accepted. Held: Assessee could avail benefit of the 'Sabka Vishwas Scheme' only in accordance with the provisions of the Scheme. Section 125(1)(h) of the Act 2019/'Sabka Vishwas Scheme' has specifically excluded persons seeking to make declarations with respect to excisable goods set forth in the Fourth Schedule to the Central Excise Act, 1944. Undisputedly, Superior Kerosene Oil was an excisable goods set forth in the Fourth Schedule to the Act, 1944. Assessee was not eligible to make a declaration under the 'Sabka Vishwas Scheme' with respect to 'S.K.O.'. Non-acceptance of the declaration of assessee by authorities did not suffer from any manifest error of law.

REFERRED :

FAVOUR : Petition dismissed.

A.Y. :

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