2021 (7) TMI 646 - HC - Service Tax

Condonation of delay in filing claim - failure to remit the amount due under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 even after repeated extensions provided - HELD THAT - In the present case, the Writ Petitions are presented only on 30.04.2021, 10 months after the last date for remittance of the amounts. No plausible reason is set out in the affidavit justifying the delay except to state that the assessees were facing hardships on account of the COVID-19 pandemic. In the light of the long delay sans explanation, there is no merit in these Writ Petitions and the same are dismissed.

Summary

Issues:
1. Direction to accept remittance of tax under Form SVLDRS-3 by Designated Committee under Sabka Vishwas Scheme.
2. Extension of remittance period due to COVID-19 pandemic.
3. Condonation of delay in remittance of tax.
4. Justification for delay in filing Writ Petitions.
5. Dismissal of Writ Petitions due to long delay without explanation.

Analysis:
1. The batch of 19 Writ Petitions sought a direction for the respondents, including the Designated Committee under the Sabka Vishwas Scheme, to accept the remittance of tax as specified in Form SVLDRS-3. The Form quantifies the amount payable based on applications filed under the Scheme. The last date for remittance was extended till 30.06.2021 due to the challenges posed by the COVID-19 pandemic, but no further extension was granted despite requests from taxpayers nationwide.

2. In previous cases, the court allowed remittance with interest and permitted the filing of applications for delay condonation. However, in the present case, the Writ Petitions were filed 10 months after the remittance deadline, with no substantial justification provided except citing hardships due to the pandemic. The court noted the lack of merit in the petitions due to the unexplained delay and subsequently dismissed them along with connected Miscellaneous Petitions, without imposing any costs.

3. The judgment highlights the importance of timely compliance with remittance deadlines under the Sabka Vishwas Scheme and the necessity of providing valid justifications for delays in filing Writ Petitions. The court's decision underscores the need for adherence to procedural requirements and the impact of unexplained delays on the outcome of legal proceedings.