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TMI Blog2021 (7) TMI 385X X X X Extracts X X X X X X X X Extracts X X X X ..... acceptance of its application under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 within a period of one week from today, accompanied by a copy of this order to the Board and the Board is directed to consider the same and pass appropriate orders within a period of four (4) weeks from receipt thereafter. Petition disposed off. - W.P. No.14454 of 2020 - - - Dated:- 29-6-2021 - THE HONOURABLE DR. JUSTICE ANITA SUMANTH For Petitioner : Mr.V.Parthiban For Respondents : Mr.V.Sundareswaran Senior Panel Counsel ORDER Pursuant to the liberty granted to the petitioner, memo dated 28.06.2021 has been filed to the effect that the petitioner has remitted the amount of ₹ 3,63,870/- and the tax challan dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8.01.2020. vi) A personal hearing was afforded on 26.02.2020. vii) On 06.03.2020, Form 3 was issued by the Department quantifying the demand at a sum of ₹ 5,04,873/-. viii) The quantification of demand has attained finality and there is no dispute on this score raised by the petitioner. ix) The admitted position is the petitioner was required to pay the aforesaid amount within a period of 30 days in terms of the Scheme, failing which the application lapses. x) The period of 30 days expired on 05.04.2020. xi) In the interim, the Country was locked down on account of the COVID- 19 pandemic invoking the provisions of the Disaster Management Act,2005. This lock down continued intermittently from 25.03.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Indirect Taxes, with a request to accept the payment as made under the Scheme. 6. At paragraph 11, the Bench has expressed its view that some viable solution in such cases be found by the Board. No solution has been found and or placed before this Court till date, despite a period of six months having elapsed from the date of that decision. 7. The Board has also issued an Instruction in F.No.267/65/2020-CX-8 dated 14.07.2020 recognising the position that there were several declarants who were unable to remit the quantified amounts of duty under the Scheme before 30.06.2020 on account of the difficulties they were facing and who were likely to pay in the near future. The very fact that the Board states that the declarants wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es. 9. The Bench held that the reliefs sought touch upon the realm of policy and they were thus not inclined to entertain the Writ Petition. The prayer therein seeks an extension of the Amnesty Scheme, a cap on the late fees to be collected, exemption from collecting late fee and refund of amounts calculated, all in all, a re-writing of the Scheme itself. 10. In the present case, the facts as noticed above would indicate that the petitioner has complied with the Scheme requirements substantially in time, except for last stage of remittance of the quantified amount, where there was a delay of 9 days. 11. This is an issue which several assessees all over the Country are facing and it is time that the Board apply its mind to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... till date of payment within a period of one week from today. 3. List on 29.06.2021 as a successive item to W.P.No.9769 of 2020. 3. I see no reason to keep this writ petition pending any more in the light of the position that the petitioner has, according to it, remitted the balance of the amount under its declaration. The petitioner is permitted to make a representation for acceptance of its application under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 within a period of one week from today, accompanied by a copy of this order to the Board and the Board is directed to consider the same and pass appropriate orders within a period of four (4) weeks from receipt thereafter. 4. This writ petition is disposed. No cos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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