2022 (4) TMI 1614 - HC - Service Tax

Extension of time for depositing amount due to financial constraints and Covid-19 pandemic - HELD THAT - In the present matter, it is submitted that the Petitioner did not deposit the amount within 30 days and even within extended period, the Petitioner was issued Form III on 5th March, 2020. Initially 30 days time was available to the Petitioner. However, it was extended till 30th June, 2020. The Petitioner admittedly did not deposit the amount within extended time also. The Petitioner has approached the Court after lapse of 1 and half year. The petition is disposed off.

Summary

Issues involved: Extension of time for depositing amount due to financial constraints and Covid-19 pandemic, non-consideration of extension application, applicability of Apex Court order in SLP No. 2070 of 2022.

The judgment dealt with a case where the Petitioner was issued Form-III on 5th March, 2020, but failed to deposit the amount by the due date of 30th June, 2020. The Petitioner later applied for an extension of time on 24th September, 2020, citing financial constraints and the Covid-19 pandemic as reasons for the delay. However, the extension request was not considered by the authority. The Petitioner expressed readiness to deposit the amount, but the Court noted that the Petitioner did not comply within the extended period and approached the Court after a significant delay of 1 and a half years.

The learned Counsel for the Respondents relied on the order of the Apex Court in SLP No. 2070 of 2022 dated 18th February, 2022. It was argued that based on this order, the case of the Petitioner could not be considered, as the Petitioner failed to deposit the amount within the stipulated time frame, even after an extension was granted. Consequently, the Writ Petition was disposed of with no costs awarded.