2022 (9) TMI 1003

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..... cise
Honourable Dr. Justice Anita Sumanth For the Petitions in W.P.No.19919 of 2020 : Mr.M.A.Mudimannan For the Petitions in W.P.No.2942 of 2021 : Mr.T.Ramesh For the Petitions in W.P.No.17428 of 2022 : Mr.T.Ramesh For the Respondents in W.P.No.19919 of 2020, W.P.No.2942 of 2021, W.P.No.17428 of 2022 : Mr.A.P.Srinivas Senior Standing Counsel COMMON ORDER The petitioners in these writ petitions are assessees under the Central Excise Act, in terms of which, demands had been raised for various periods. 2.In the case of the petitioner in W.P.No.2942 of 2021, an application was filed by the petitioner on 17.12.2019 for settlement of disputes under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. An application in Form SVLDRS .....

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..... it the amount. 6.Though there is proof of despatch of this communication, there is no proof of receipt of the same. However, the receipt of this, if at all, becomes irrelevant in light of a decision of this Court in N.Sundararajan v. Union of India [W.A.Nos.2047 to 2098 of 2021 dated 26.08.2021]. Those writ appeals had been filed challenging the order of the learned Single Judge dated 15.06.2021 who had dismissed writ petitions seeking extension of the period for remittance on par with the extension granted by the Income Tax Authorities. 7.To be noted that, Schemes for settlement of legacy arrears had been notified both under Direct and Indirect Tax statutes. However, there had been a variation between the final dates for receipt of payme .....

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..... nder 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. If that is the date on which the appellants were required to complete the payment, then the appellant's conduct in approaching this Court by filing the writ petitions on 29.09.2020 and 30.09.2020 can very well be reckoned to be a conduct, which will not be hit by delay and laches.' 9.The Court directed that delay would require the payment of interest and has directed those appellants to remit interest @ 15% from 01.07.2020 till the date of remittance, which was fixed at three weeks from .....

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