2021 (3) TMI 1213 - SC - GST

Seeking extension of Amnesty Scheme - cap on the late fees to be collected - exemption from the payment of late fees between 25 March 2020 and 30 June 2020 - refund of amounts calculated - HELD THAT - The Amnesty Scheme itself lies in the realm of a policy intervention by the Union Government. The terms on which the Amnesty has been granted are hence matters of policy. There are no merit in the petition. Petition dismissed.

Summary

Issues:
Petitioner seeking reliefs under GST Amnesty Scheme - Extension of scheme, refund of late fee, cap on late fees, exemption from late fee for specific period.

Analysis:
The petitioner approached the Supreme Court under Article 32 of the Constitution seeking reliefs related to the GST Amnesty Scheme. The reliefs included extending the scheme for two months, refunding late fees collected during the lockdown period, capping late fees at ?500 per return, and exempting late fees for filings between 25 March 2020 and 30 June 2020. The Court noted that these reliefs primarily concern policy matters, making them unsuitable for consideration under Article 32. The Court highlighted that the Amnesty Scheme is a policy intervention by the Union Government, and the terms of the scheme fall under the realm of policy decisions. Consequently, the Court found no merit in the petition and dismissed it.

The Court emphasized that the reliefs sought by the petitioner, such as extension of the Amnesty Scheme, setting a cap on late fees, exemption from late fees, and refund of calculated amounts, are all policy-related issues. Since policy matters are not within the purview of Article 32 jurisdiction, the Court concluded that entertaining the petition would be inappropriate. The Court's decision was based on the understanding that policy decisions, including those related to the Amnesty Scheme, are the prerogative of the government, and the Court should not interfere in such matters.

Ultimately, the Supreme Court dismissed the petition, stating that the reliefs sought by the petitioner under the GST Amnesty Scheme were policy-oriented and not suitable for adjudication under Article 32 of the Constitution. The Court's decision signifies a clear delineation between judicial review of policy matters and the government's authority to formulate and implement policies. The dismissal of the petition underscores the Court's reluctance to delve into policy decisions, reinforcing the principle of separation of powers between the judiciary and the executive in matters of governance.