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2022 (6) TMI 980 - HC - Service TaxFailure to deposit the amount under SVLDRS (Sabka Vishwas (Legacy Dispute Resolution) Scheme) - Petitioner is before this Court seeking direction to the respondents to accept the tax amount deposited by him to avail the benefit under the Scheme which was denied due to late deposit - HELD THAT - In view of the factual position and the judgment of the Allahabad High Court in M/S. YASHI CONSTRUCTION VERSUS UNION OF INDIA AND 2 OTHERS 2022 (3) TMI 108 - ALLAHABAD HIGH COURT duly confirmed by the Apex Court in M/S. YASHI CONSTRUCTIONS VERSUS UNION OF INDIA ORS. 2022 (3) TMI 110 - SC ORDER , allowing of this petition would lead to tinkering with the Scheme, which does not provide for any extension of last date for deposit of the discounted amount of tax due. The application of the petitioner under the Scheme has to be considered within the four corners of the Scheme and as such discounted tax alleged above sought to be deposited by the petitioner after last date cannot be accepted and, therefore, Revenue was correct in denying relief under the Scheme to the petitioner. Petition dismissed.
Issues:
Petition under Article 226 for relief under SVLDRS Scheme - Late deposit of tax amount - Extension of last date due to Covid lockdown - Denial of benefit under the Scheme - Judicial precedent from Allahabad High Court and Apex Court. Analysis: The petitioner, an assessee registered under the CGST Act, filed a petition under Article 226 seeking relief under the SVLDRS Sabka Vishwas (Legacy Dispute Resolution) Scheme. The petitioner had applied to avail the benefits of the Scheme by offering a tax payable amounting to Rs.3,51,611.60. The Designated Committee under the Scheme issued a statement for depositing the said amount within 30 days. However, due to the Covid-19 lockdown, the Government extended the last date for depositing the amount to 30th June, 2020. The petitioner failed to deposit the amount by the extended deadline and made the deposit on 14.02.2022 instead. The petitioner approached the Court seeking direction to accept the tax amount deposited after the extended deadline to avail the Scheme benefits. The respondents referred to a Division Bench order of the Allahabad High Court in a similar case where relief was denied for late deposit. The Apex Court confirmed the Allahabad High Court's decision, emphasizing the need to adhere to the terms and conditions of the Scheme strictly. Granting relief post the specified deadline would amount to modifying the Scheme, which falls under the government's prerogative. Considering the precedents and the terms of the SVLDRS Scheme, the Court dismissed the petition, stating that accepting the late deposit would undermine the Scheme's integrity. The petitioner's application had to be evaluated within the Scheme's framework, and the delayed deposit of the discounted tax amount could not be accepted. Therefore, the Revenue was justified in denying the petitioner the benefit under the Scheme. In conclusion, the Court's decision was based on upholding the integrity of the SVLDRS Scheme and ensuring compliance with its terms and conditions. The judgment highlighted the importance of adhering to the specified deadlines and not altering the Scheme's provisions arbitrarily.
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