Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2021 (4) TMI HC This

  • Login
  • Referred In
  • Summary

Forgot password       New User/ Regiser

⇒ Register to get Live Demo



 

2021 (4) TMI 1105 - HC - Central Excise


Issues:
1. Jurisdictional authority to issue SVLDRS forms for tax payment and discharge certificate.
2. Correct filing of SVLDRS declaration by the Petitioner.
3. Delay in receiving SVLDRS-3 form and subsequent processing of the declaration.
4. Denial of hearing opportunity and its impact on the processing of the declaration.
5. Compliance with SVLDRS Rules and issuance of discharge certificate.

Analysis:
1. The Petitioner sought a direction for the issuance of SVLDRS forms by the Designated Committee and GST authorities for tax payment and discharge certificate. The Court noted the Petitioner's compliance with SVLDRS by filing the declaration and documents as required.

2. The Petitioner, a company operating in Odisha, filed SVLDRS-1 with the Rourkela Commissionerate instead of the Bhubaneswar Commissionerate due to jurisdictional changes post-GST implementation. The Court acknowledged the Petitioner's reasonable belief and accepted the filing as valid.

3. Delay in receiving SVLDRS-3 form led to the Petitioner's plea for clarification, which was not adequately addressed by the authorities. The Court criticized the technical stance taken by the authorities and directed timely issuance of SVLDRS-3 and subsequent discharge certificate upon tax payment.

4. The Petitioner's failure to avail a hearing opportunity was explained as a procedural issue related to document submission. The Court found the explanation plausible and criticized the authorities for using it as a reason to deny processing the declaration.

5. In line with SVLDRS Rules and to ensure compliance, the Court directed the Designated Committee to issue SVLDRS-3 promptly, allowing the Petitioner to pay the tax dues and receive the discharge certificate. The Court emphasized the need for timely resolution of the pending appeal post-compliance.

6. The Court highlighted the applicability of manual processing for SVLDRS declarations as per recent instructions, ensuring alignment with the Court's directions. The writ petition was disposed of with directions for issuance of SVLDRS forms and compliance with SVLDRS Rules for tax payment and discharge certificate issuance.

 

 

 

 

Quick Updates:Latest Updates