2021 (5) TMI 259 - HC - GST

Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019 - seeking to extend the date of payment towards full and final settlement of tax dues under the GST amnesty scheme - HELD THAT - It is unfortunate that despite seeking adjournments on 04.02.2021 and 09.03.2021, on the ground that petitioner wishes to file a rejoinder on two occasions, no rejoinder has been filed till date - Cost not imposed. Petition dismissed.

Summary

Issues:
Extension of date for payment under GST amnesty scheme - Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019.

Analysis:
The writ petitioner sought a mandamus to direct the Union Ministry of Finance and the Commissioner and Superintendent of GST and Central Excise to extend the date for payment towards full and final settlement of tax dues under the GST amnesty scheme. However, the court noted that granting such a mandamus would not be appropriate in light of a recent Supreme Court judgment which emphasized that timelines set out under an amnesty scheme are matters of policy. The petitioner requested various reliefs including an extension of the Amnesty Scheme, a cap on late fees, exemption from late fee payment between specific dates, and refund of calculated amounts. The court highlighted that the Amnesty Scheme falls within the realm of policy intervention by the Union Government, and the terms of the scheme are considered matters of policy. Therefore, the court found no merit in the petition and dismissed it.

The court expressed disappointment that despite seeking adjournments to file a rejoinder, the petitioner failed to do so. The court considered imposing costs but refrained from doing so. Ultimately, the writ petition was dismissed, and the connected miscellaneous petition was closed without any costs being imposed.