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ERODE I DIVISION Fortnight report - 01.01.2024 to 15.01.2024

Annexure- A
Total recovery
Recovery made without SCNs out of (4) (In Action yet to be
Pending ARNs (2) *No action required (3) Action required (4)
(5)
SCN/O-I-O issued (6)
taken
Cr.)
Zone (7)
Remarks
(1)
Amount Amount
Amount recovered (In recovered (In Amount
No. Amount (In Cr.) No. Amount (In Cr.) No. Amount (In Cr.) No. Amount (In Cr.) No. (In Cr.) Cr) Cr) No. (In Cr.)

4 0.221 1 0.001 3 0.22 0 0 3 0.22 0 0 0 0

ARN DATE RC Name Duty Due SCN SL NO. Status

Order Passed. OIO No. 08/2023 (AC/Erode-I) dated
10.08.2023. Confirmed demand amount of Rs.464188/- and
1 LD3112190012405 12/31/2019 ABGFS9505DLD001 ST SRI ANGALAMMAN PARAMESWARI548,450
SERVICE AND AGENCIES
548,450 02/2022- AC-ST dropped Rs.84,262/-

Order Passed. OIO No. 06/2023 (AC/Erode-I) dated

2 LD3112190003867 12/31/2019 AANFK7513RLD001 ST KNINFRASTRUCTURE 752,600 752,600 01/2022-AC-ST 19.07.2023. Confirmed demand amount of Rs.752600/-

ORDER passed No 01/2023 .CEX dated 16.05.2023 confirmed

of CEX duty 9,44,816 ;interest ;and penalty.

3 LD2111190000527 11/21/2019 AAFCP0200RLD001 CE S DEEPAK INNOV INFRASTRUCTURE944,816

LIMITED 944,816 02/2022-AC-CEX

As per OIO No.7/2019-ST (AC,ERD I) dated 24.6.2019,

Service Tax Rs.129782/- & Interest Rs.16026/- was paid
by the assesse on 27.6.2019, Penalty only pending for
realisation. They have filed SVLDRS-1 for relaxation of
penalty, wrongly filed under Voluntry Disclosures
instead of SVLDRS-Arrears category. They have paid
Penalty Rs.10000/-on 1.7.2020. Hence, no action
required. Detailed report sent to Hqrs on 23.5.2022
4 LD3112190026650 12/31/2019 AADCP7702NLD001 ST PALANI VIJAY COTTSPIN PVT LTD 10,000 10,000
2,255,866
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11 Commr-CGST-Salem No action required case

Fortnight report - 01.01.2024 to 15.01.2024

Details of SVLDRS Cases where no action is required
Chennai South Commissionerate, GST & CX
Auto-Calculated
Taxpayer Name Commissioner
Sl. No ARN Number Reg No Tax Dues less Tax ARN Status Remarks/Reason/Original ARN may be provided
(M/s) ate
Relief

As per OIO No.7/2019-ST (AC,ERD I) dated

24.6.2019, Service Tax Rs.129782/- & Interest
Rs.16026/- was paid by the assesse on
27.6.2019, Penalty only pending for realisation.
PALANI VIJAY
LD3112190026650 They have filed SVLDRS-1 for relaxation of
1 AADCP7702NLD001 COTTSPIN PVT SALEM
dated 31.12.2019 penalty, wrongly filed under Voluntry
LTD
Disclosures instead of SVLDRS-Arrears
category. They have paid Penalty Rs.10000/-on
1.7.2020. Hence, no action required. Detailed
report sent to Hqrs on 23.5.2022
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SVLDRS FORTNIGHTLY REPORT

ERODE II DIVISION Report as on 01.01.2024 to 15.01.2024 Annexure- A

Pending ARNs *No action required Action required SCN/O-I-O issued Total recovery out of
Recovery made without SCNs
Commissionerate (4) Action yet to be taken
(5)
(2) (3) (4) (6) (In Cr.) (7)
Remarks
(1)
Amount Amount Amount Amount Amount Amount Recovered Amount Recovered
No. No. No. No. No. No. Amount (In Cr.)
(In Cr.) (In Cr.) (In Cr.) (In Cr.) (In Cr.) (In Cr) (In Cr)

The taxpayers who have filed

SVLDRS-1 under voluntary
Salem / Erode II Division 0 0 0 0 0 0 0 0 0 0 0 0 0 0 disclosure have already paid the
amount as per scheme as a result
SVLDRS-4 is also issued to them.
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HOSUR I DIVISION 01.01.2024 to 15.01.2024

Zone Pending ARNs *No action required (3) Action required (4) Recovery made without SCN/O-I-O issued (6) Total recovery Action yet to be Remarks
(1) (2) SCNs out of (4) (In taken
(5) Cr.)
(7)

No. Amount (In No. Amount (In No. Amount No. Amount No. Amount Amount Amount No. Amount
Cr.) Cr.) (In Cr.) (In Cr.) (In Cr.)* recovered (In recovered (In (In Cr.)
Cr) Cr)

* Annexure 1enclosed. *
Hosur I *3 0.515 *1 0.289 2 0.226 1 0.011 1 0.215 0 0.011 0 0
Annexure 2 enclosed

*DRC-13 issued on 07.06.22 towards the liability of Rs.21,49,849/-

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LIST OF SVLDRS VOLUNTARY DISCLOSURE CASES WHERE SVLDRS 4 NOT

Fortnight
ISSUEDreport - 01.01.2024 to 15.01.2024
Annexure 1
ARN
SL.NO. ARN Number ARN Date Reg No Taxpayer Name Division Range Amount Remarks
Status
1. Reply received from Ros maild dated 16.03.2023 . D.C., Hosur - I Division
Issued DRC-13. Filed Application from April, 2012 to March,2017 in one go in
this declaration. SVLDRS-3 issued with due of Rs.2149849/-. But not paid for
JAKKAM
DENKANIKOTTAI Issued this declaration. However, it is also seen that the same assessee filed
1 LD2911190000316 29-Nov-19 AGVPK7254RSD001 RADHAKRISHNUN HOSUR-I 2149849
RANGE SVLDRS 3 declarations Financial Yearwise from FY 2012-13 to 2016-17 and also for the
KARTHIKEYAN
quarter April,17 to June,17 . For all the 5 FY and quarter, SVLDRS-4 issued. He
ran Indian Oil PETROL BUNK . Paid S.Tax under Business Auxillary Service. Now
no more.
SYED 2892277
Issued
2 LD0811190000058 8-Nov-19 AAIPH4621GSD001 ANVARULLAH HOSUR-I HOSUR RANGE This ARN was filed incorrectly and hence another application was filed with
SVLDRS 3
HUSAINY ARN LD0312190000123 for which SVLDRS4 has already been issued.

Letter sent to taxpayer on 15.03.2023 and taxpayer replied for stating that
they had made full payment. They were unable to generate mandate form for
payment for which the officer from Hosur 1 division helped and the mandte
form was generated. Challan no. 2006259422 was generated as can be seen in
Form SVLDRS-3 which had expiry date as 01.07.2020 and the taxpayer paid the
amount on 01.07.2020 against the same challan. The CAG in their SVLDRS audit
Issued
3 LD3112190000525 31-Dec-19 AEQPA7374BSD001 ABOO HOSUR-I HOSUR RANGE 106445 report in para 3.5.6 discussed about the validilty of challan generated beyond
SVLDRS 3 the due date of payment (30.06.2020) and observed that the SVLDRS Portal
was not fully in synchronization with the provisions of the ‘Scheme’ and should
not have accepted payments after 30 June 2020. The Ministry did not accept
the observation by stating that the delay was only
one day. In the present case, the taxpayer has made the payment before the
challan expiry date but DRC04 was not issued. Requesting for further
directions on this issue.
5148571
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Fortnight report - 01.01.2024 to 15.01.2024

LIST OF SVLDRS VOLUNTARY DISCLOSURE CASES WHERE SVLDRS 4 NOT ISSUED

Annexure- 2
Taxpayer ARN
SL.NO. ARN Number ARN Date Reg No Division Range Amount Remarks
Name Status

SYED This ARN was filed incorrectly and hence another

AAIPH4621GSD0 ANVARUL HOSUR Issued application was filed with ARN
1 LD0811190000058 8-Nov-19 HOSUR-I 2892277
01 LAH RANGE SVLDRS 3 LD0312190000123 for which SVLDRS4 has
HUSAINY already been issued.

Total 2892277
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HOSUR-II Fortnight report - 01.01.2024 to

DIVISION 15.01.2024
Zone (1) Pending ARNs (2) *No action required Action required (4) Recovery made without SCNs SCN/O-I-O issued (6) Total recovery Action yet to be taken Remarks
(5) out of (4) (In
(3)
Cr.) (7)

No. Amount (In No. Amount (In No. Amount (In No. Amount (In No. Amount (In Amount Amount No. Amount (In
Cr.) Cr.) Cr.) Cr.) Cr.) recovered (In recovered (In Cr.)
Cr) Cr)
Hosur II 4 0.22 0 0 4 0.22 0 0 4 0.25 0.06 0.06 0 0 As mentioned
Division in the
annexure
given below.
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11 Commr-CGST-Salem SCN List

List of SCN issued Fortnight

report -
01.01.2024
to
15.01.2024
S.No. Name of taxpayer Amount SCN issued O.I.O Passed Amount Balance Due Remarks
involved in recovered
case
1 VENKATASAMY RADHAKRISHNAN 680880 18/2019- 01/2020-ST 598385 82500 Action under section 87 of the finance act is initiated. The tax payer paid Rs.5,98,385/-(Rs.1,00,000/- in Dec 22 &
DC(Audit) dated (Interest & Rs.498385/- In Mar 23). For interest portion, letter has been sent.
dated 20.05.2020 Penalty)
07.11.2019 by
Audit
Circle,Salem
2 CONCEPT SPECIALITY PACK PRIVATE LTD 527625 15/2019- 04/2020-ST 377625 150000 Appeal filed before Hon'ble CESTAT vide appeal no. ST/40030/2022-SM dated 27.01.2022.
DC(ST) dated dated (Penalty)
4.11.2019 by 20.05.2020
Audit
Circle,Salem
3 SRI ARUNACHALA PACKAGING SOLUTIONS 104634 22/2019- 13/2020-CE 0 104634 Issued SVLDRS 3. letters written to Tax payer have been returned back.Letter written to the Bank and reply
DC(Excise) dated received from Bank informing no amount is available in the account. The premises of the tax payer was visited
dated 08.10.2020. on 20.11.2023 where it was noticed that no such firm existing now. Further, the tax payer was contacted at his
06.12.2019 address mentioned in the partnership deed. Tax payer submitted a letter on 20.11.2023 and assured to pay the
pending dues by 30.11.2023.
4 SARAVANAN S 1228443 09/2020-CE 0 1228443 PH over. This case will be adjudicated by AC, Hosur II Division
dated (penalty)
04.06.2020
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Pending SVLDRS cases List

Sl No ARN Number ARN Date Reg No Taxpayer Zone / DGGI Commissioner Category Total Duty Total Penalty Total Late Fee Pre Deposit Auto- ARN Status Status
Name ate / Any other Calculated Tax
deposit Dues less Tax
Relief
1 LD3112190020 12/31/2019 ACIFS5862LEM SRI Chennai Salem CE 42,317 0 0 0 42,317 Issued SVLDRS 3. letters written to Tax payer have been returned back.Letter written to the Bank and
041 001 ARUNACHALA reply received from Bank informing no amount is available in the account. The premise of the tax
PACKAGING payer was visited on 20.11.2023 where it was noticed that no such firm existing now. Further, the tax
SOLUTIONS
payer was contacted at his address mentioned in the partnership deed. Tax payer submitted a letter on
20.11.2023 and assured to pay the pending dues by 30.11.2023.

2 LD3112190009 12/31/2019 ANKPR5585LSD VENKATASAMY Chennai Salem ST 5,69,020 0 0 598,385.00 5,69,020 Charan Engineering action under section 87 of the finance act is initiated. The tax payer paid
088 001 RADHAKRISHN Rs.5,98,385/-(Rs.1,00,000/- in Dec 22 & Rs.498385/- In Mar 23). For interest portion, letter has been
AN sent.
3 LD3112190013 12/31/2019 BBHPS3730GLD SARAVANAN S Chennai Salem CE 12,28,443 0 0 0 12,28,443 PH over. This case will be adjudicated by AC, Hosur II Division
447 001
4 LD2310190000 10/23/2019 AACCC6661QST CONCEPT Chennai Salem ST 3,77,602 0 0 377,625.00 3,77,602 Appeal filed before Hon'ble CESTAT vide appeal no. ST/40030/2022-SM dated 27.01.2022.
100 001 SPECIALITY
PACK PRIVATE
LTD
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SALEM I DIVISION AS ON 01.01.2024 to 15.01.2024

Annexure- A

Recovery made without Total recovery out of

Action yet to
Pending ARNs (2) *No action required (3) Action required (4) SCNs SCN/O-I-O issued (6) (4) (In Cr.) Remarks
Zone be taken
(5) (7)
(1)
Amount (In Amount Amount (In Amount (In Amount recovered Amount recovered (In Amount
No. No. No. No. No. Amount (In Cr.) No.
Cr.) (In Cr.) Cr.) Cr.) (In Cr) Cr) (In Cr.)
CHENNAI 13 0.8521 4 0.405 9 0.45 7 0.080 2 0.07 0 0.080 0 0 -

* On account of reasons such as duplication, wrong filing, rejection & withdrawal of ARNs tec. In the first report (i.e. as on 30.4.2022) a detailed report of all such cases may be enclosed as annexure with specific reasons.

No action required details

Sl.No ARN ARN Date Registration Number
Registrat Assessee Name Duty Amount
Duein Amount
₹ Status
₹ CATEGORY RANGE No action reuired - reasons
ion Type
1 LD1301200001503
1/13/2020 AAOCS0187MSD001 ST SIVARAJ HOLIDAY INN PRIVATE LIMITED 40,403 40,403 Issued SVLDRS
VOLUNTARY
3 DISCLOSURE
I RANGE Amount paid and no due pending uring the time of Audit
2 LD3012190012937
12/30/2019 AAACH5267RSD002 ST HOTEL VISHNU PRIYA P LTD 441,203 441,203 Issued SVLDRS
VOLUNTARY
3 DISCLOSURE
I RANGE Wrongly applied as Voluntary disclosure instead of Litigation. This arrear case is pending in
3 LD1212190001134
12/12/2019 AADCP3563BSD001 ST PRANAV HOSPITALS PRIVATE LIMITED 677,606 677,606 Issued SVLDRS
VOLUNTARY
3 DISCLOSURE
I RANGE The party has paid the amount and interest before issuing the SCN.
4 LD2409190004245
9/24/2019 ADDPA0754FLD001 CE WAJID ALI 2,888,184 2,888,184 Issued SVLDRS
VOLUNTARY
3 DISCLOSURE
III RANGE Wrongly applied as Voluntary disclosure instead of Litigation
4,047,396 0.4047396
Details of ARN applied under Voluntary Disclosures
Sl.No ARN ARN Date Registration Number
Registrat Assessee Name Duty Amount
Duein Amount
₹ Status
₹ CATEGORY RANGE Remarks
ion Type
1 LD1301200001503
1/13/2020 AAOCS0187MSD001ST SIVARAJ HOLIDAY INN PRIVATE LIMITED 40,403 40,403 Issued SVLDRS
VOLUNTARY
3 DISCLOSURE
I RANGE The service provider has paid the amount along with interest of Rs.56,918/- vide CIN:20200
2 LD3112190026645
12/31/2019 AALFV1831FSD001ST VIRTUAL 285,785 285,785 Issued SVLDRS
VOLUNTARY
3 DISCLOSURE
I RANGE SCN Issued,
3 LD3012190012937
12/30/2019 AAACH5267RSD002ST HOTEL VISHNU PRIYA P LTD 441,203 441,203 Issued SVLDRS
VOLUNTARY
3 DISCLOSURE
I RANGE Wrongly applied as Voluntary disclosure instead of Litigation. OIO Sl.no.01/2018 dated 21.0
4 LD3012190001600
12/30/2019 ABFFA3381ALD001ST AKV CONSTRUCTIONS 415,526 415,526 Issued SVLDRS
VOLUNTARY
3 DISCLOSURE
I RANGE SCN Issued,
5 LD2712190005176
12/27/2019 AMMPR5039EST001ST VIJAYA KUMAR RAMESH KUMAR 880,261 880,261 Issued SVLDRS
VOLUNTARY
3 DISCLOSURE
I RANGE CTIN: 2202430556 Paid Rs. 2,50,000 on 25-02-2022. CTIN :
6 LD2712190005096
12/27/2019 AMMPR5039EST001ST VIJAYA KUMAR RAMESH KUMAR 1,811,932 1,811,932 Issued SVLDRS
VOLUNTARY
3 DISCLOSURE
I RANGE 2110402634 : Paid Rs. 2,00,000 on 25-10-2021. Paid Rs. 50,000 on 25-
7 LD2712190005040
12/27/2019 AMMPR5039EST001ST VIJAYA KUMAR RAMESH KUMAR 167,636 167,636 Issued SVLDRS
VOLUNTARY
3 DISCLOSURE
I RANGE 10-2021 vide CTIN ;2110402639.
8 LD2712190000368
12/27/2019 AAOHA7109QSD001ST A VIJAYAKUMAR (HUF) 26,192 26,192 Issued SVLDRS
VOLUNTARY
3 DISCLOSURE
I RANGE
9 LD2712190000352
12/27/2019 AAOHA7109QSD001ST A VIJAYAKUMAR (HUF) 57,700 57,700 Issued SVLDRS
VOLUNTARY
3 DISCLOSURE
I RANGE
10 LD2712190000333
12/27/2019 AAOHA7109QSD001ST A VIJAYAKUMAR (HUF) 68,212 68,212 Issued SVLDRS
VOLUNTARY
3 DISCLOSURE
I RANGE
11 LD2512190002975
12/25/2019 AAECV0913ELD001CE VENPA STAFFING SERVICES INDIA P LTD 760,151 760,151 Issued SVLDRS
VOLUNTARY
3 DISCLOSURE
I RANGE CTIN 2110402334 Paid Rs. 3,00,000/- dated 23-10-2021. In Arrears,
action taken to recover the arrears
12 LD1212190001134
12/12/2019 AADCP3563BSD001
ST PRANAV HOSPITALS PRIVATE LIMITED 677,606 677,606 Issued SVLDRS
VOLUNTARY
3 DISCLOSURE
I RANGE The service provider has paid the amount along with interest of Rs. 6,91,686/-vide Challan n
13 LD2409190004245
9/24/2019 ADDPA0754FLD001
CE WAJID ALI 2,888,184 2,888,184 Issued SVLDRSVOLUNTARY
3 DISCLOSURE
III RANGE Wrongly applied as Voluntary disclosure instead of Litigation. OIO sl.no.22/2002(Commr) d
8,520,791 8,520,791
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SALEM II DIVISION- SALEM COMMISSIONERATE

SVLDRS REPORT AS ON 01.01.2024 to 15.01.2024

Pending ARNs *No action required Action required Recovery made without SCNs SCN/O-I-O issued Total recovery Action yet to be Remarks
(2) (3) (4) (5) (6) out of (4) (In taken
Cr.)
Zone (7)
(1)
No. Amount (In Cr.) No. Amount (In Cr.) No. Amount No. Amount (In Amount recovered No. Amount (In Cr.) Amount Amount No. Amount
(In Cr.) Cr.) (In Cr) recovered (In recovered (In (In Cr.)
Cr) Cr)

SALEM II Action has taken by issuance

19 0.78 0 0 19 0.78 0 0 0 5 SCNs (19 ARNs) 0.87 0 0 0 0
DIVISION of SCN/OIO.

DUTY
SL No. ARN Number ARN Date Reg No Taxpayer Name Range ARN Status Remarks
AMOUNT

SCN Sl. No.01/2022 CE DC dated 07.04.2022 has been issued for the Central
Rectified
1 LD3112190013182 31-Dec-19 ACJPT2462QEM001 G.M. TAMILKUMARAN METTUR-I 959,732 Excise duty of Rs.9,65,882/-under Section 11AA of ACT ibid and confirmed
SVLDRS 3
vide OIO No.03/2023 C.Ex.-AC dated 13.01.2023

2 LD1501200006873 416,611
3 LD1501200006895 4,403 SCN -15/2020-AC (CEX) dated 17.07.2020 for Rs.18,47,385/- for the period
Modern Engineering Issued
4 LD1501200006907 15-Jan-20 AAACM6299EXM003 METTUR-I 90,916 Oct 2015 to June 2017 and confirmed vide OIO No.08/2021 CE DC dated
Plastics Private Limited SVLDRS 3
5 LD1501200006933 4,784 02.11.2021
6 LD1501200006978 129,824
7 LD1501200000191 157,536
8 LD1501200007124 293,125
9 LD1501200007168 34,309
10 LD1501200007296 14,674
11 LD1501200007367 13,832 SCN -16/2020-AC (ST ) dated 17.07.2020 for Rs.3,74,072/- for the period April
Modern Engineering Issued
12 LD1501200007397 15-Jan-20 AAACM6299ELD001 METTUR-I 927 2016 to June 2017 and confirmed vide OIO No.04/2021 ST DC dated
Plastics Private Limited SVLDRS 3
13 LD1501200007859 19,523 02.11.2021
14 LD1501200007884 35,834
15 LD1501200007937 3,303
16 LD1501200007980 10,150
17 LD1501200008003 54,337
SARAVANAN NAMAKKA Issued SCN issued By HQRS.Adjn.vide NO.01/2022 ST (JC) dated 13.04.2022 and and
18 LD2712190001251 27-Dec-19 AAXFS4124QST001 5,416,144
TRANSPORTS L SVLDRS 3 confirmed vide OIO No.05/2022-ST (JC) dated 29.12.2022.
SUBRAMANIAM NAMAKKA Issued SCN Sl. No.01/2022 ST DC dated 12.04.2022 issued for the amount
19 LD3112190018391 31-Dec-19 AAQPS0321JST001 149,824
PONNUSAMY L SVLDRS 3 Rs.1,49,824/- but the SCN proceedings was dropped in OIO No.02/2023 dated
7,809,788