2022 (5) TMI 78 - HC - Service Tax

Benefits under the Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019 - benefit could no be availed of due to technical glitches - It is the petitioner s case that because of Covid-19, it could not take necessary steps for availing the benefits of the Scheme, within the timeframe fixed by the respondent - HELD THAT - Mr. Bhatia says that the instant writ petition could be treated as a representation, which the concerned Commissionerate can be called upon to consider and dispose of. The writ petition will be placed before the Delhi East Commissionerate, which issued the show cause notice dated 07.09.2018. 9.1. The Delhi East Commissionerate will, inter alia, consider the submission advanced before us by Mr. Bhatia, that in certain cases, exceptions have been made and those wanting to avail the benefits of the Scheme have been entertained, even after the deadline fixed under the Scheme i.e., 30.06.2020 had been crossed. Petition disposed off.

Summary

Issues:
Petitioner's grievance due to technical glitch in availing benefits under Sabka Vishwas Scheme 2019. Disputed tax payment deadline crossed under the Scheme. Representation addressed to incorrect Commissionerate. Exception for availing benefits post-deadline.

Analysis:
The petitioner filed an application under the Sabka Vishwas Scheme 2019 for service tax dues. The petitioner claimed a technical glitch prevented availing benefits under the Scheme. The demanded tax amount was Rs.94,82,291, and the petitioner was required to pay 50% of this amount. An email from the respondent stating the prescribed form was attached was received, but the form was missing. The petitioner made a representation on 2.11.2020, acknowledging the disputed tax payment deadline of 30.06.2020. Due to Covid-19, the petitioner could not meet the Scheme's deadline.

The respondent contended that the representation should have been addressed to the Delhi East Commissionerate, which issued the show cause notice. The respondent argued that crossing the Scheme's deadline disqualifies the petitioner from availing benefits. However, the petitioner's representative highlighted exceptions and circulars allowing post-deadline considerations. The Court considered the writ petition as a representation and directed the Delhi East Commissionerate to review the case.

The Court ordered the Delhi East Commissionerate to consider the petitioner's submission regarding exceptions post-deadline. The concerned officer was instructed to pass an order within eight weeks, after hearing the petitioner's authorized representative. Parties were to act based on the digitally signed order copy. The writ petition and pending application were disposed of accordingly.