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TMI Blog2021 (12) TMI 339X X X X Extracts X X X X X X X X Extracts X X X X ..... ituations, namely, period for completion and period of compliance. Therefore, the said provision has to be given a liberal interpretation and if we do so, the time limit for payment of taxes can be construed to be a time limit for completion of particular act, as stipulated under Chapter-V of the Finance Act. In fact, the said Act has also made certain amendments in the Direct Tax Vivad Se Vishwas Act, 2020, in Chapter-IV. Since Chapter-V of the Act, which deals with relaxation of time limit under Indirect Tax Laws, which stipulates four Tax Laws, which includes Finance Act, 1994, we will be well justified in holding that the time limit for completion of the payment of taxes, as quantified in Form-3, also stood extended till 30.09.2020. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SVLDR Scheme for brevity), in Form-3, in compliance with Section 127 of the Finance (No.2) Act, 2019, towards full and final settlement of tax dues and to issue a certificate of Settlement in Form-4 under the SVLDR Scheme. 2.The undisputed facts are as follows : The appellant is a partnership firm carrying on business of yarn brokerage/commission agent for M/s.Kandagiri Spinning Mills Pvt. Ltd., Salem. A show cause notice was issued by the 4th respondent, demanding Service Tax. The appellant objected to the demand, yet, by Order-in- Original (No.7/2019) dated 23.05.2019, the demand proposed in the show cause notice as well as the penalty was confirmed. The appellant filed an appeal before the first Appellate Authority, which was dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the writ petitions, which was also filed by one of the partners of the firm, i.e., in W.P.No.14454 of 2020, the learned Writ Court, by order dated 29.06.2021, granted relief to the said writ petitioner, whereas, the present appellants' cases were dismissed. It is not in dispute that the last date for payment stood extended to 30.06.2020. In fact, this has been admitted in Para No.5 of the counter affidavit on behalf of the respondents in the writ petitions. 4.The Parliament enacted the Taxation and Other Laws (Relaxation and Amendment of certain provisions) Act, 2020 (Central Act 38 of 2020) ( the Act for brevity). Chapter-V of the said Act related to relaxation of time limit under Central Excise Act, 1944, Customs Act, 1962, Custom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of different actions under Clause (a) or Clause (b). 5.Thus, in terms of the above Act, the time limit prescribed under Chapter-V of the Finance Act for completion of certain actions as stipulated under Chapter-V, stood extended till 30th September, 2020, and Section 6 of the Act deals with two situations, namely, period for completion and period of compliance. Therefore, the said provision has to be given a liberal interpretation and if we do so, the time limit for payment of taxes can be construed to be a time limit for completion of particular act, as stipulated under Chapter-V of the Finance Act. In fact, the said Act has also made certain amendments in the Direct Tax Vivad Se Vishwas Act, 2020, in Chapter-IV. Thus, the intention of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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