2020 (11) TMI 1006 - HC - Service Tax

Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019 - seeking a direction to the respondent no.2 to issue Electronic Discharge Certificate - HELD THAT - This court passed the order granting direction to issue the certificate - HELD THAT - This writ petition is dismissed leaving it open to the petitioner to avail such remedy as may be available to him under law against the order dated 17.11.2020.

Summary

Issues:
Seeking direction to issue Electronic Discharge Certificate under "Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019" and allow the petitioner's application.

Analysis:
The petitioner filed a writ petition requesting a mandamus to direct respondent no.2 to issue an Electronic Discharge Certificate after verifying the deposits made by the petitioner under the Sabka Vishwas Scheme before 30th June, 2020. The petitioner also sought a direction to allow their application without the objection of non-submission of the Electronic Discharge Certificate. The court granted liberty to the petitioner to submit a representation enclosing relevant documents within ten days, citing a judgment from the High Court of Gujarat. The respondent informed the court that an order dated 17.11.2020 had been passed in compliance with the court's previous order dated 21.10.2020. Consequently, the court dismissed the writ petition, allowing the petitioner to pursue any available legal remedy against the order dated 17.11.2020. The court clarified that it had not expressed any opinion on the merits of the petitioner's case or the order dated 17.11.2020.