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2021 (9) TMI 779 - HC - Service TaxDirection to accept payments (belatedly) determined pursuant to Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - HELD THAT - Suffice to dispose of captioned writ petition as closed, preserving the rights of the writ petitioner to send a representation to the respondents and making it clear that if the writ petitioner is so advised and if the writ petitioner sends a representation, it is open to the respondents to consider the same on its own merits and in accordance with law uninfluenced by this order. In other words, this order will neither impede nor serve as a impetus, if a representation is made. Captioned Writ Petition is disposed of.
Issues:
Petition for issuance of writ of Mandamus to accept payments determined under SVLDRS due to COVID-19 impact. Analysis: The writ petition sought a Mandamus to compel the respondents to accept payments determined belatedly under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, due to the adverse impact of the COVID-19 situation on the petitioner's business revenue. The learned counsel for the petitioner argued that although the petitioner is now prepared to make the payment, filing the petition without first sending a representation to the respondents rendered it premature. The respondents, represented by the Junior standing counsel for Customs and Central Excise (GST), accepted notice of the petition. Given the concise nature of the issue and the legal complexities involved, both parties consented to expedite the hearing of the petition. The High Court, considering the limited scope of the petition and the legal aspects involved, decided to dispose of the petition by allowing the petitioner the opportunity to send a representation to the respondents. The court clarified that its order neither obstructs nor facilitates the consideration of the representation by the respondents, emphasizing that the decision to accept or reject the representation would be based on its own merits and in accordance with the law, independent of the court's order. Importantly, the court explicitly stated that its order should not be construed as expressing any opinion on the merits of the case. Consequently, the captioned writ petition was closed without any costs being imposed on either party.
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