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2023 (7) TMI 919 - HC - Service TaxSabka Vishwas (Legacy Dispute Resolution Scheme) 2019 - one more opportunity sought to enable it to make payment so as to give effect to the above objective of the Scheme to reduce the litigation - payment was made on 19th March 2020, but on account of technical glitch, the said payment was reversed by the Banking Authorities - HELD THAT - Similar issue had come up before the Co-ordinate Bench of this Court in SHRI ARJUN AMARJEET RAMPAL VERSUS UNION OF INDIA AND ORS. 2023 (5) TMI 13 - BOMBAY HIGH COURT when this Court vide order dated 30th March 2023 after analysing the object of the Scheme, directed the Petitioner to pay the amount under SVLDR Scheme directed the Respondents to issue necessary Certificate as per SVLDR Scheme. Following the decision of the Co-ordinate Bench, the present Petitioner needs to succeed - The petition is allowed by the following order - (a) Petitioner to make the payment of Rs. 3,87,303/- under the SVLDR Scheme within a period of four weeks from the date of uploading of the order. (b) Petitioner on having made the payment Respondents would issue the final certificate as per SVLDR Scheme within a period of two weeks from the date of communication of the payment having made.
Issues involved:
The issues involved in this case include a petition under Article 226 of the Constitution of India seeking relief through a writ of mandamus, interim injunction, and other appropriate directions related to the Sabka Vishwas (Legacy Dispute Resolution Scheme) 2019. Issue 1 - Relief sought under Article 226: The petitioner, a construction company registered under the Goods and Service Tax Act, sought relief through a writ of mandamus to allow payment of a disputed sum under the Sabka Vishwas (Legacy Dispute Resolution Scheme) 2019. The petitioner also requested interim injunction against a show cause notice issued by the respondents. Details: - The petitioner was issued a show cause notice demanding payment while the Sabka Vishwas Scheme was introduced to resolve disputes under indirect tax enactments. - The petitioner applied under the scheme and made a payment, which was reversed due to a technical glitch and subsequent lockdown. - Despite requesting the respondents to accept the payment, there was no response, leading to the filing of the petition. Issue 2 - Interpretation of the Sabka Vishwas Scheme: The High Court interpreted the Sabka Vishwas Scheme liberally, considering its objective of reducing litigation and benefiting all stakeholders, including the government's immediate tax recovery. The court acknowledged the impact of the pandemic and lockdown on businesses, allowing the petitioner another opportunity to make the payment under the scheme. Details: - The court emphasized the scheme's objective of reducing litigation and immediate tax recovery for the government. - Due to the pandemic and lockdown disruptions, the petitioner faced challenges in making the payment initially. - Citing a similar case, the court directed the petitioner to make the payment within a specified period to benefit from the scheme. Separate Judgment - Writ Petition No. 5260 of 2021: Another petition with similar facts was disposed of in line with the judgment in Writ Petition No. 5259 of 2021, directing the petitioner to make a payment under the Sabka Vishwas Scheme within a specific timeframe for the issuance of a final certificate. Details: - The facts of this petition mirrored those of Writ Petition No. 5259 of 2021, leading to a similar outcome in terms of payment and certificate issuance. - Both petitions were disposed of without any costs imposed. This judgment highlights the court's interpretation of the Sabka Vishwas Scheme, considering the challenges faced by businesses during the pandemic and providing clarity on the payment process under the scheme.
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