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TMI Blog2023 (2) TMI 372X X X X Extracts X X X X X X X X Extracts X X X X ..... .2021, wherein this Court has extended the time for remittance of outstanding till 30.09.2022, though putting the assessees to terms. The fact that the order dated 26.08.2021, has not been questioned by the revenue would further strengthen this position. The petitioner was granted liberty to remit the balance outstanding along with interest at the rate of 15% by order of this Court dated 09.07.2021. A memo has been filed on 27.10.2022 enclosing challans of payments along with interest at the rate of 15%. A copy of the same along with challans has also been supplied to the learned Senior Standing Counsel for the respondents. Review application allowed. - Rev.Aplw.Nos.116 to 134 of 2021 - - - Dated:- 2-11-2022 - Rev.Aplw.Nos.116 to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ermined in Form 3 along with interest at the rate of 15% and thereafter permitted the Writ Petitioners therein to file applications before the Board seeking condonation of delay. Those Writ Petitions have been closed in the aforesaid terms. 4. In the present case, the Writ Petitions are presented only on 30.04.2021, 10 months after the last date for remittance of the amounts. No plausible reason is set out in the affidavit justifying the delay except to state that the assessees were facing hardships on account of the COVID-19 pandemic. 5. In the light of the long delay sans explanation, there is no merit in these Writ Petitions and the same are dismissed. No costs. Connected Miscellaneous Petitions are also dismissed. 3. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the Hon'ble Supreme Court has confirmed the rejection of relief to those assessees who had sought extension of time to effect remittence under a Samadhan Scheme. 8. The Court states 'It is a settled proposition of law that a person, who wants to avail the benefit of a particular Scheme has to abide by the terms and conditions of the Scheme scrupulously. If the time is extended not provided under the Scheme, it will tantamount to modifying the scheme which is the prerogative of the Government'. 9. Per contra, learned counsel for the petitioner would point out that this Court has considered this very question and in the case of N.Sundararajan VS. Union of India, Writ Appeal No.2047 to 2098 of 2021 by order dated 26.08.2021 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CGST CE (All). Madam/Sir, Sub: - Manual processing of declaration filed under SVLDRS, 2019 in order to comply with the directions of the Hon'ble High Courts- reg. References are being received in the Board from the CGST Zones in respect of Writ Petitions filed by aggrieved declarants before various Hon'ble High Courts against the decision of the concerned Designated Committees taken under Sabka Vishwas (Legacy Dispute Resolution) Scheme (SVLDRS), 2019. The cases in which the Hon'ble High Court has decided in favour of the declarant and remanded the matter back to the concerned Designated Committee for fresh decision are referred to the Board for grant of permission for manual processing of the subject declaratio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unts of duty under the Scheme before 30.06.2020 on account of the Covid pandemic and they were likely to pay the same in the near future. 14. Then again, on 15.07.2020, a communication has been issued to all assesses who had made declarations under the Scheme but who had not remitted the amount, conveying the inclination of the Department to extend time for receipt of the amounts till 30.09.2020. Communication dated 15.07.2020, reads as follows: OFFICE OF THE PRINCIPAL COMMISSIONER OF CGST, MUMBAI EAST 9 TH FLOOR, LOTUSINFOCENTRE, PAREL EAST, MUMBAI 400012 E:[email protected] F.No.CGST/ME/SVLDRS/Misc./2019 Mumbai, dt. 15th July 2020 Dear Sir/Madam, Please refer to the SVLDRS applicat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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