2020 (10) TMI 1270 - HC - Service Tax

Seeking direction to issue Electric Discharge Certificate - Sabka Vishwas Dispute Resolution Scheme - HELD THAT - Liberty granted to the petitioner to move a representation before the respondent no. 2 enclosing copy of the judgment in MESSRS SYNPOL PRODUCTS PVT. LTD. VERSUS UNION OF INDIA 2020 (9) TMI 257 - GUJARAT HIGH COURT and other relevant documents within a period of ten days from today. In case, the petitioner moves a representation, the same shall be considered by the respondent no. 2 and proper order may be passed thereafter after hearing the petitioner within two weeks. Put up this case as a fresh case on 19.11.2020.

Summary

Issues:
1. Petition for mandamus to issue Electric Discharge Certificate before the deadline under Sabka Vishwas scheme.
2. Petition to allow application under Sabka Vishwas without objection of non-submission of Electric Discharge Certificate.

Analysis:
1. The petitioner sought a writ of mandamus to compel respondent no. 2 to issue the Electric Discharge Certificate by the specified deadline under the Sabka Vishwas scheme, i.e., before 30th June 2020. The counsel for the petitioner argued in favor of this relief, emphasizing the timely verification of deposits made by the petitioner. The court granted liberty to the petitioner to submit a representation to respondent no. 2 within ten days, enclosing relevant documents, including a judgment from the High Court of Gujarat. The respondent was directed to consider the representation and pass an appropriate order after hearing the petitioner within two weeks. The petitioner was instructed to file a supplementary affidavit with the order passed by respondent no. 2 before the court on 19th November 2020. The case was scheduled for further proceedings on the same date.

2. Additionally, the petitioner requested a writ of mandamus to permit the application under the Sabka Vishwas scheme without raising objections regarding the non-submission of the Electric Discharge Certificate. The court acknowledged this plea and provided a procedural framework for addressing the issue. The petitioner was given the opportunity to present a representation to respondent no. 2, supported by necessary documentation, for consideration within a specified timeframe. The court's directive aimed to facilitate a fair review of the petitioner's application under the scheme, ensuring compliance with the legal requirements while addressing any procedural hurdles effectively. The case was adjourned for subsequent developments and compliance with the court's instructions.

In conclusion, the judgment by the Allahabad High Court addressed the dual issues raised by the petitioner concerning the issuance of the Electric Discharge Certificate and the acceptance of the application under the Sabka Vishwas scheme. The court's directions provided a structured approach to resolve the matters, balancing the petitioner's requests with the legal framework governing such schemes. The procedural steps outlined in the judgment aimed to streamline the process and ensure a fair consideration of the petitioner's claims within the stipulated timelines, maintaining the integrity of the legal procedures and requirements under the Sabka Vishwas scheme.