2022 (6) TMI 1456 - HC - Service Tax

Benefit of scheme under SPLDRS - failure to deposit the money because of technical glitches in the system of the department - HELD THAT - Without going into the truthfulness and verification of such allegation, this writ petition is not entertained for the reason that the said scheme has already expired long back and it is the authority concerned who can only consider the grievance of the petitioner in accordance with law. Accordingly, no relief can be granted to the petitioner in this writ petition except requesting the authority concerned to consider and dispose of the representation of the petitioner being Annexure P-5 to the writ petition in accordance with law within the reasonable time and preferably within eight weeks from the date of communication of this order. Petition disposed off.

Summary

The Calcutta High Court dismissed a writ petition filed by the petitioner regarding technical glitches in availing a scheme under SPLDRS. The court stated that since the scheme had expired, only the authority concerned can address the petitioner's grievance. The court directed the authority to consider and dispose of the petitioner's representation within eight weeks. The writ petition was disposed of as WPA No. 7764 of 2021.