2021 (5) TMI 983 - HC - Service Tax

Petitioner awes certain amount to the Government of India on account of settlement of certain dispute which was resolved under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - petitioner approached the authorities for allowing him to pay the due amounts in instalments, which, however, did not elicit any positive response from the authorities - HELD THAT - This Court is of the opinion that it may not necessary to dwell on the aggregate amount the petitioner is supposed to pay, except the amount which the petitioner has admitted and willing to pay in this petition. As regards other liabilities, if any, it is a matter to be considered by the authorities on its own merit in accordance with law. However, as far as the amount of ₹ 12,36,844.40/- is concerned which is the subject matter of consideration in this petition, the petitioner shall pay the aforesaid admitted amount of ₹ 12,36,844.40/- within 45 days from today. As regards the dues mentioned by Mr. Keyal, it is for the petitioner to approach the competent authority for payment and in instalments, if the authorities agree. It is made clear that till payment of the aforesaid amount of ₹ 12,36,844.40/- within the aforesaid 45 days, no coercive action shall be taken against the petitioner as regards the said amount. Petition disposed off.

Summary

Issues:
Petitioner's request for payment in instalments under the SVLDRS scheme due to COVID-19 impact.

Analysis:
The petitioner owes a sum to the Government of India under the SVLDRS scheme, which was supposed to be paid in instalments but was rejected by the authorities. The petitioner missed the payment deadline due to the COVID-19 pandemic, leading to the portal being closed. Despite seeking permission to pay in instalments, the authorities did not respond positively, prompting the petitioner to approach the court for relief.

The Standing Counsel for GST suggested that the matter could be resolved if the petitioner pays the amount within 15 days, while the petitioner's counsel requested a longer period of two months due to the substantial sum involved. The Standing Counsel highlighted a larger outstanding amount owed by the petitioner, but the petitioner's counsel clarified that the present petition only concerns the specific amount mentioned in the SVLDRS mandate form.

The court decided that it was unnecessary to focus on the aggregate amount owed by the petitioner, except for the admitted sum of &8377; 12,36,844.40, which the petitioner agreed to pay within 45 days. Any other outstanding liabilities should be addressed separately by the authorities. The court directed that no coercive action should be taken against the petitioner regarding the admitted amount until the payment deadline.

In conclusion, the writ petition was disposed of with the direction for the petitioner to pay the admitted amount within 45 days, emphasizing that no coercive action should be taken until the payment is made.