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TMI Blog2023 (4) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... x - Seeking Mandamus directing the first respondent to consider his representation to accept the payment in terms of SABKA VISHWAS (Legacy Dispute Resolution) Scheme, 2019 towards Full and Final Settlement of tax dues, within the time stipulated - seeking to revoke the proceedings of the Central Revenue Authorities - HELD THAT:- It is no doubt true that the scheme in question has a shelf life and it is not within the jurisdiction of the respondent to extend the time. However, it is also seen that the Court exercises its jurisdiction to give directions to the taxing authorities to consider receiving the payment belatedly to ensure that the assessee abides by the duty caused upon him to make the payment of taxes. Taking a cue from this ear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lation services for which he has been regularly paying the service taxes for the services rendered by him. Before the GST regime had set in, the authority under the service tax found that the petitioner was due service tax to the Government for the year 2007 and had fixed service dues along with penalty by order dated 06.04.2012. Thereafter, the GST came into effect and the Government had floated a scheme in the year 2019, called SABKA VISHWAS (Legacy Disputes Resolution) Scheme, 2019 (herein after referred to as scheme) . Under this scheme, the respondents 3 and 4 had directed the petitioner to pay a sum of Rs.4,75,751.20/- towards service dues and the penalty of Rs.17,59,920/-. 3.In the light of the COVID 19 pandemic situation and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er has shown his bona fide by remitting the amount as demanded by the authorities. It is also stated that the petitioner is willing to pay the interest on the said sum from the date of the re-crediting of the amount till the date of payment. 5.However, Mr.N.Dilipkumar, learned Standing Counsel for the respondents would submit that the scheme is for a limited period and is introduced only to help the assessees. Once the period of the scheme comes to an end, the authorities have no right to extend the said scheme. In the instant case, he would submit that it is rather unbelievable that the petitioner was unaware about the re-transfer of the amounts on 30.07.2020 and that they had become aware of it only in the Month of February, 2023, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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