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2023 (2) TMI 372 - HC - Service TaxSeeking review of order - seeking mandamus directing the Designated Committee to accept remittance of tax under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - HELD THAT - A conjoint reading of all the Communication dated 15.07.2020 would support the conclusion of the order in Writ Appeal No.2047 to 2098 of 2021 dated 26.08.2021, wherein this Court has extended the time for remittance of outstanding till 30.09.2022, though putting the assessees to terms. The fact that the order dated 26.08.2021, has not been questioned by the revenue would further strengthen this position. The petitioner was granted liberty to remit the balance outstanding along with interest at the rate of 15% by order of this Court dated 09.07.2021. A memo has been filed on 27.10.2022 enclosing challans of payments along with interest at the rate of 15%. A copy of the same along with challans has also been supplied to the learned Senior Standing Counsel for the respondents. Review application allowed.
Issues:
Review of order dismissing writ petitions seeking mandamus under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. Validity of dismissal due to failure to remit amount or express readiness to pay before scheme closure. Petitioners' claim of sending an email seeking more time for payment after dismissal. Interpretation of Supreme Court judgment on seeking extension under a relief scheme. Comparison with previous High Court orders granting extension for remittance under SVLDRS. Relevance of instructions issued by the Central Board of Excise and Customs regarding delays in settlement of dues. Granting liberty to remit outstanding balance along with interest at 15%. Analysis: The High Court reviewed applications seeking a mandamus under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, after a batch of writ petitions was dismissed for failure to remit the amount or express readiness to pay before the scheme closure on 30.06.2021. The dismissal was based on the long delay in presenting the writ petitions, with no plausible reasons provided except citing hardships due to the COVID-19 pandemic. The petitioners later claimed to have sent an email seeking more time for payment after the dismissal order was passed, which was supported by evidence of the email being sent and received by the authorities. The respondents objected based on a Supreme Court judgment stating that strict adherence to scheme terms is required, without allowing extensions not provided for in the scheme. However, the petitioners argued that previous High Court orders and instructions from the Central Board of Excise and Customs allowed for extensions in specific circumstances, especially related to delays due to the COVID-19 pandemic. The High Court, considering these precedents and instructions, granted the petitioners liberty to remit the outstanding balance along with interest at 15%, overturning the dismissal of the writ petitions. The review applications were allowed, and appropriate orders accepting the declarations of the petitioners under the Scheme were to be passed within four weeks.
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