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2020 (12) TMI 829 - HC - Service TaxSabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - inability to make payment within the due date i.e. 05.03.2020 in terms of the Rule 7 of the Rules, 2019 - according to Mr. Tripathi, although his client was able to generate the challan for the payment having CIN No.2006259744, yet the portal reflected an error on the ICEGATE and therefore, the writ applicant was unable to make the payment and the fact is that, the amount as on date remains unpaid - HELD THAT - Let Notice be issued to the respondents, returnable on 18.12.2020. Mr. Tripathi, the learned counsel appearing for the appellant shall ensure that one set of the entire paper-book is furnished to Mr. Devang Vyas, the learned Additional Solicitor General of India at the earliest, so that, by the next returnable date, Mr. Devang Vyas can seek appropriate instructions as to whether it is possible at this point of time to extend the benefit of the Scheme, 2019. The respondents shall take notice of the fact that the writ applicant has pointed out some technical error reflecting on the ICEGATE portal. On the returnable date, notify the matter in the first 10 matters.
Issues:
1. Eligibility for benefits under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. 2. Request for extension of time for payment under the Scheme. 3. Technical error on the ICEGATE portal hindering payment. 4. Lack of response from the SVLDRS Committee. Analysis: 1. The petitioner sought benefits under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The petitioner, as a declarant, was required to make the payment electronically within 30 days from the issue of the SVLDRS statement. Due to unavoidable circumstances, the petitioner was unable to make the payment by the due date of 05.03.2020. Subsequently, the Government extended the due date till 30.06.2020 due to the Covid-19 pandemic. However, the petitioner faced challenges in making the payment, leading to the amount remaining unpaid. 2. The petitioner requested an extension of time for making the payment through a letter dated 04.03.2020 to the SVLDRS Committee. Despite generating a challan for payment, a technical error on the ICEGATE portal prevented the actual payment. The petitioner highlighted this issue in a detailed letter dated 13.07.2020 to the Superintendent of the SVLDRS Committee, Ahmedabad. However, as of the present date, there has been no response from the committee regarding the requested extension. 3. The Court issued a notice to the respondents, returnable on 18.12.2020, to address the petitioner's concerns. The petitioner's counsel was directed to provide the necessary documents to the Additional Solicitor General of India for review. The technical error on the ICEGATE portal was specifically noted, and the respondents were instructed to consider this issue. The matter was scheduled to be listed among the first 10 cases on the returnable date for prompt attention. In conclusion, the judgment addresses the petitioner's eligibility for benefits under the Sabka Vishwas Scheme, the request for an extension of time for payment, the technical obstacles faced by the petitioner in making the payment, and the lack of response from the SVLDRS Committee. The Court's directive to the respondents indicates a proactive approach to resolving the issues raised by the petitioner.
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