2021 (7) TMI 256 - HC - Service Tax

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - Time limitation - application has been filed in 2019 and Form 3 in this case is dated 03.01.2020 - HELD THAT - The petitioner has filed a representation, which contains two dates, 30.03.2021 and 05.04.2021, before the Chairman, Central Board of Indirect Taxes, for which there is no acknowledgement, even for dispatching the same, praying for a permission to remit the tax under the Scheme - That apart, the petitioner has instituted this Writ Petition only on 16.06.2021, nearly a year after the last date stipulated by the Board for payment of tax. In such a situation, this Court is not in a position to intervene in this matter and it is left to the petitioner to pursue its representation, if at all filed, before the Board. Petition dismissed.

Summary

Issues involved:
Application under Sabka Vishwas Scheme, 2019 for remittance of tax under Indirect Tax Act - Extension of time due to COVID-19 pandemic - Representation filed before the Board for permission to remit tax - Delay in filing the Writ Petition - Court's intervention and dismissal of the Writ Petition.

Analysis:
The petitioner filed an application under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, related to the Indirect Tax Act, with Form 3 dated 03.01.2020. Despite the requirement to remit the quantified amount within 30 days from receiving Form 3, the Central Board of Indirect Taxes extended the deadline to 30.06.2020 due to the challenges posed by the COVID-19 pandemic. However, no further extensions were granted beyond this date, setting a clear timeline for compliance with the Scheme's provisions.

The petitioner submitted a representation to the Chairman, Central Board of Indirect Taxes, on two distinct dates, 30.03.2021 and 05.04.2021, seeking permission to remit the tax under the Scheme. Notably, there was no acknowledgment of the representation, indicating a lack of communication or response from the Board regarding the petitioner's request.

Despite the petitioner's delay in taking action, as the Writ Petition was initiated on 16.06.2021, almost a year after the deadline set by the Board for tax payment, the Court determined that intervention at this stage was not warranted. The Court emphasized that the petitioner should pursue their representation, if indeed filed, directly with the Board for resolution, rather than seeking judicial intervention at this juncture.

In light of the circumstances and the petitioner's delayed approach, the Court made the decision to dismiss the Writ Petition, without imposing any costs. Additionally, all connected Miscellaneous Petitions were also dismissed as part of the judgment, signaling the conclusion of the legal proceedings in this matter.