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2021 (12) TMI 618

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..... . - W.P.(MD)No.21092 of 2021 And W.M.P(MD).No.17687 of 2021 - - - Dated:- 10-12-2021 - Honourable Mr.Justice M.Sundar For the Petitioner : Mr.G.Natarajan For the Respondents : Ms.S.Ragaventhre, Junior Standing Counsel, for Customs Central Excise ORDER In the captioned writ petition, Mr. G.Natarajan, learned counsel on record for the sole writ petitioner and Ms.S.Ragaventhre, learned Junior Standing Counsel for Customs and Central Excise on behalf of both the respondents are before me. 2. The common proceedings made in the captioned main writ petition and W.M.P therein i.e., captioned W.M.P of the previous listing on 26.11.2021 reads as follows: 'Captioned main writ petition pertains to 'Sabka Vishwas .....

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..... ing the tax paid by the writ petitioner has not been disputed and this is also reflected in SVLDRS-3 form. Only with regard to actual tax relief, an error appears to have crept in. Learned counsel submits that this is more in the nature of an inadvertent technical/technological/secretarial error. Notwithstanding this SVLDRS-3 form has been erroneously issued saying there is 30% tax balance. 5. It is further say of learned counsel that if the above error is recitified, the writ petitoiner will be entitled to a discharge certificate which this Court is informed is SVLDRS-4. 6. Ms.Ragaventhre, learned Junior standing Counsel for Customs and Central Excise who accepts notice on behalf of both the respondents requests for two weeks tim .....

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..... disagreement between both sides on this. 5. Before I pronounce the operative portion of this order, I deem it appropriate to place on record appreciation of this Court for the fair approach taken by the learned Revenue counsel and the respondents. 6. Owing to the aforementioned stated position of the respondents, the articulation of which has been extracted and reproduced supra, the sequitur is captioned writ petition is allowed and the first respondent shall issue a discharge certificate as sought for in the prayer in the writ petition either manually or electronically within eight weeks from today i.e., on or before 21.01.2022. Consequently, captioned WMP is disposed of as closed. There shall be no order as to costs. - - TaxTMI .....

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