2021 (3) TMI 1319 - HC - GST

Seeking direction to respondents to accept the amount as specified in the SLVDRS-3 - benefit of Sabka Vishwas (Legacy Dispute Resolution) Scheme - HELD THAT - This Court deems it fit that in the given facts and circumstances that the petitioner is a bona fide businessman and is prepared to pay the amount in question in accordance with the scheme along with interest for the period which he has defaulted in scheme and looking into the extreme pandemic conditions of COVID and the death of petitioner's father, this is a fit case for invocation of the powers under Article 226 of the Constitution of India. The respondents are directed to accept the amount as specified in SLVDRS-3 Form No.L280120SV301549 dated 28.01.2020 and give the petitioner benefit of Sabka Vishwas Scheme - Petition allowed - decided in favor of petitioner.

Summary

Issues:
- Petitioner seeking relief under Sabka Vishwas Scheme due to COVID-19 impact and personal circumstances

Analysis:
The petitioner, a registered assessee under the Goods and Services Act, 2017, filed a writ petition seeking relief under the Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019. The petitioner had made three voluntary disclosures under the scheme, but due to the COVID-19 pandemic and the demise of the petitioner's father, he could not deposit the amount specified in the SVLDRS-3 Form before the scheme's deadline of 30.06.2020. The petitioner expressed willingness to pay the outstanding amount along with interest to avail the benefits of the scheme.

The respondents opposed the petitioner's request, arguing that the scheme had ended, and any failure to make the payment would result in the petitioner losing the benefits under the scheme. After considering the arguments from both parties and examining the facts and circumstances, the Court acknowledged the petitioner's genuine intentions and readiness to fulfill the payment obligations despite the challenges faced due to the pandemic and personal loss. The Court invoked its powers under Article 226 of the Constitution of India to grant relief to the petitioner.

Consequently, the Court allowed the writ petition, directing the respondents to accept the specified amount from the petitioner as per the SVLDRS-3 Form and granting the petitioner the benefit of the Sabka Vishwas Scheme. The petitioner was instructed to pay the stipulated amount along with 9% interest per annum by a specified deadline, and compliance with the order was mandated within three weeks. Additionally, all pending applications were disposed of as part of the judgment.