2022 (5) TMI 383 - HC - Central Excise

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - case of petitioner is that the requisite tax was attempted to be deposited before the cut-off date i.e., 30.06.2020 - despite several attempts, the transaction could not go through, as there was a mismatch between the amount - applicability of Instruction No.1/2021-CX dated 17.03.2021 - HELD THAT - Issue notice. List the above-captioned matter on 04.05.2022.

Summary

Issues:
1. Grievance regarding the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 tax deposit.

Analysis:
The petitioner's main contention in W.P.(C) 13479/2021 is that they attempted to deposit the requisite tax under the Sabka Vishwas Scheme before the cut-off date of 30.06.2020. However, they faced challenges as the transaction could not be completed due to a mismatch between the remitted amount and the recorded amount in the challan. The petitioner's banker's communication dated 23.07.2021, highlighted in the case file, supports this claim. It is asserted that the attempted remittance exceeded the amount specified in the challan. Additionally, the petitioner's counsel refers to Instruction No.1/2021-CX dated 17.03.2021, issued by the revenue authority, which allows manual processing of payments following orders from various High Courts.

In response to the petition, notice has been issued, and Mr. Dhruv Bhattaharya, representing the respondents, has accepted the notice. Mr. Bhattaharya has indicated that he will provide further instructions and, if necessary, a counteraffidavit will be filed to contest the petition. The court has scheduled the matter for the next hearing on 04.05.2022, allowing time for the respondents to prepare their response and potentially file a counteraffidavit if instructed to resist the petition.