2020 (2) TMI 1697 - AT - Service Tax

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - duty under the scheme already paid - appellant has not received Form-4 (the discharge certificate) - whether discharge certificate has been deemed issued to the appellant or not? - HELD THAT - As per the scheme, the SVLDRS Form-3 if not issued to the appellant within a period of thirty days of filing of the declaration discharge certificate is required to be issued. As per the records, the appellant has paid the amount in dispute. In that circumstances, SVLDRS-3 form has not been issued to the appellant, therefore, the designated authority was duty bound to issue discharge certificate within a period of thirty days of filing of the declaration which they failed to do so - the appellant has complied with the conditions of the scheme i.e. SVLDRS, 2019 and it is deemed that the discharge certificate has been issued to the appellant. In view of this, the appeal is disposed of as withdrawn under SVLDRS, 2019. Appeal disposed off.

Summary

Issues:
1. Interpretation of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 regarding issuance of discharge certificate.
2. Compliance with scheme conditions by the appellant.
3. Deemed issuance of discharge certificate to the appellant.

Analysis:
The judgment by the Appellate Tribunal CESTAT NEW DELHI, delivered by Hon'ble Mr. Ashok Jindal, Member (Judicial), revolves around the interpretation and application of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The primary issue addressed is the non-receipt of Form-4 (discharge certificate) by the appellant despite payment of the disputed amount of Rs. 19,76,373/- as duty under the scheme. The appellant had filed an application under the scheme on 13.12.2019, but the discharge certificate was not issued within the stipulated thirty days of filing the declaration, as required by SVLDRS Form-3.

Upon hearing the arguments, the Tribunal observed that since the appellant had paid the disputed amount and the SVLDRS-3 form was not issued within the specified timeframe, the designated authority was obligated to issue the discharge certificate within thirty days, which they failed to do. Consequently, the Tribunal held that the appellant had fulfilled the conditions of the SVLDRS, 2019, and deemed that the discharge certificate had been issued to the appellant. As a result, the appeal was disposed of as withdrawn under the scheme.

Furthermore, the judgment provides a provision for the appellant to approach for restoration of their appeal before the Tribunal in case the Revenue takes a contrary view. This ensures that the appellant has recourse in case of any disagreement regarding the deemed issuance of the discharge certificate. The Tribunal's decision reflects a strict adherence to the procedural requirements of the SVLDRS, 2019, and emphasizes the importance of timely issuance of necessary documents under the scheme to facilitate dispute resolution and compliance by the concerned parties.

In conclusion, the judgment highlights the significance of procedural compliance and the authority's responsibility to adhere to the timelines specified in the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. By deeming the discharge certificate as issued to the appellant due to the authority's failure to do so within the prescribed period, the Tribunal ensures fair treatment and resolution of disputes under the scheme, ultimately promoting efficiency and effectiveness in resolving legacy tax issues.