2021 (4) TMI 823 - HC - Service Tax

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - petitioner did not pay the required amount under the scheme within the period of 30 days - HELD THAT - According to the petitioner, he made an attempt to electronically make the said payment on 30.06.2020. Though the said amount was debited from the petitioner's account, it was subsequently re-credited. The payment process was not successful - The petitioner seems to have kept quiet thereafter. Though he would state that he was approaching the respondent officials in person, vide communication dated 15.01.2021, the fourth respondent herein called upon the petitioner to clear the original liability. Thereafter, the petitioner woke up and filed the present writ petition. After making the attempt on 30.06.2020, the petitioner appears to have gone into slumber and not even a representation is enclosed in the typed set of papers - no relief can be granted to the petitioner - petition dismissed.

Summary

Issues:
1. Adverse assessment order under Sabka Vishwas Scheme, 2019.
2. Failure to remit the payable amount within the specified period.
3. Petitioner's subsequent actions and communication with officials.
4. Interpretation of the amended provisions of Sabka Vishwas Scheme, 2019.
5. Disposal of the writ petition and further course of action.

Analysis:
1. The petitioner, engaged in a Cable T.V. business, faced an adverse assessment order under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, with a fixed amount payable of ?1,51,797.20. The petitioner failed to remit this amount within the mandated 30-day period as per Section 127(5) of the Finance Act, 2019, despite attempting to make an electronic payment on 30.06.2020, which was unsuccessful due to the amount being re-credited to the petitioner's account.

2. Following the failed payment attempt, the petitioner did not take further action until prompted by officials in January 2021 to clear the original liability. The petitioner then filed a writ petition, claiming that the Scheme had been amended to allow electronic payment until 30.06.2020, but it remained unclear if the parent provisions were correspondingly amended. However, the petitioner's lack of subsequent representation hindered the court from granting relief, leading to the suggestion for the petitioner to approach the designated committee once again.

3. The court, noting the petitioner's inaction after the failed payment attempt in June 2020, disposed of the writ petition without costs, directing the petitioner to re-engage with the jurisdictional designated committee for further consideration and resolution of the matter. The judgment emphasized the importance of compliance with statutory mandates and the need for active engagement by the petitioner in resolving the dispute under the Sabka Vishwas Scheme, 2019.