2021 (2) TMI 9 - HC - Service Tax

Maintainability of petition - declaration of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, which have since been subsumed under the goods and services tax (GST) - HELD THAT - We allow withdrawal of the two writ petitions pertaining to the orders-in-original dated 09.10.2001 relating to the factories at Thane. Accordingly, the writ petitions are disposed of on withdrawal.

Summary

Issues:
1. Appeal against order-in-original dated 09.10.2001
2. Writ Petition No.4379 of 2005 (A.S.)
3. Challenge to subsequent order dated 20.06.2005
4. Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019
5. Dispute resolution for Thane and Chhindwara factories
6. Settlement of tax dues
7. Withdrawal of writ petitions

Analysis:
The petitioner filed multiple appeals against the order-in-original dated 09.10.2001 before the Central Excise and Service Tax Appellate Tribunal (CESTAT) for different factories. These appeals were heard together and disposed of by a common order dated 08.04.2005. Subsequently, the petitioner filed Writ Petition No.4379 of 2005 (A.S.) before the High Court, challenging the order dated 08.04.2005. Another challenge was made against the modified order dated 20.06.2005 in Writ Petition No.4516 of 2005 (A.S.). Both matters were listed for hearing before the Court.

The Government of India introduced the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 for settling central excise and service tax disputes, now subsumed under GST. The petitioner submitted declarations under the scheme for the Thane factories and the factory at Chhindwara. The designated committee accepted the tax dues declared for the Thane factories, and the petitioner paid the determined amount. However, for the Chhindwara factory, the declared tax dues were disputed by the designated committee, leading to a challenge by the petitioner in the Madhya Pradesh High Court.

The petitioner sought to withdraw the writ petitions related to the Thane factories as those disputes had been settled under the scheme. The respondents had no objection to this withdrawal. Consequently, the Court allowed the withdrawal of the writ petitions concerning the orders-in-original dated 09.10.2001 for the Thane factories, disposing of the petitions accordingly. The Court also directed the refund as per rules for the settled matters.