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TMI Blog2022 (1) TMI 616X X X X Extracts X X X X X X X X Extracts X X X X ..... e payment has become successful, certainly, the petitioner would have been in a position to get the declaration under the scheme, but in that attempt, the petitioner has failed, even though genuinely that attempt was made by the petitioner. In order to show the bonafide, the next day also, such attempt had been made to make the payment and in fact, the payment has been debited from the account, only after 24 hours, that is, on 02.07.2021, it has been re-credited in the account of the petitioner. All the transactions, which are reflected in the statement of account of the petitioner show that,. the petitioner did make attempt to make the payment as per the scheme, and because of the technical glitches, if the said payment made by the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioning at Usilampatti, Madurai District, doing Cable TV Network telecasting business. It is registered on the file of the 4th respondent with GST Registration No.33AXJPM3135C2ZV. The petitioner was suffered with an order-in-original at the hands of the respondents/revenue, dated 26.12.2011, under which, GST Tax was levied to the extent of ₹ 9,13,730/- with penalty of ₹ 5,70,274/- by the adjudication authority. 4. The subsequent appeal filed by the petitioner before the Appellate Authority was rejected upholding the order in original. 5 . In the meanwhile, the respondent has introduced the scheme called Sabka Vishwas (Legacy Dispute Resolution Scheme) 2019, in short the scheme . 6 .Under the said scheme, if the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondents might have closed the receipt of amount through bank transaction by 30.06.2020. 10. Even thereafter, when attempts were made by the petitioner to make payment manually, for which, some instructions had been given by the respondents on 17.03.2021 in F.No.267/41/2021-CX-8, all those attempts had not given any desired result, therefore, the petitioner had approached this Court by filing the writ petition W.P.(MD)No.1803 of 2021, where, a learned Judge of this Court passed the following order: 4. The learned counsel for the petitioner contends that Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, was amended and as per Rule 7, every declarant can pay electronically the amount as indicated in Form SVLDRS-4 issued by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that, since the petitioner was considered to be eligible for get a declaration under the scheme, for which, the form had been issued, pursuant to which, the petitioner also made the payment on 30.06.2020 being the last date for making such payment, therefore, the said genuine attempt made by the petitioner in making the payment to avail the benefit under the scheme should have been considered in proper prospective. 13. Without considering the same, since the respondents, despite the earlier order passed by this Court, dated 29.03.2021, again reiterated their stand that the petitioner would not be entitled to avail the benefit for the said reason of non-payment on or before 30.06.2020, which is a mere replica of the earlier reason giv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16 .I have considered the said rival submissions made by the learned counsel appearing for both the parties and perused the material placed before this Court. 17 .The very scheme itself was introduced only to give solace to the taxpayers, who are in due, to pay a particular percentage of amount of the due on or before a particular cut off date and within which time, if they come forward to make the payment indicated or declared in this regard, they would be entitled to discharge of the entire arrears of tax due. 18. Under the scheme, as rightly pointed out, the learned Standing counsel for the respondents, enough time was given to the taxpayer, who wants to avail the benefit of the scheme up to 30.06.2020. However, in the case in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hese type of schemes are being introduced and implemented by the Central Government/Revenue to collect more tax and revenue within a particular time. Therefore, under the scheme, both the revenue as well as the assesses are benefited. But, at the same time, when the scheme is introduced, where certain procedures have been contemplated; where certain schedule has been given, that has to be strictly followed. 22. Here in the case in hand, if the attempt made by the petitioner to make the payment on 30.06.2020, being the last date of making the payment has become successful, certainly, the petitioner would have been in a position to get the declaration under the scheme, but in that attempt, the petitioner has failed, eventhough genuinely t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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