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TMI Blog2023 (4) TMI 829X X X X Extracts X X X X X X X X Extracts X X X X ..... determined by the Designated Committee latest by 30.06.2020. The record also gives an impression that the said glitch was at the stage of the account of the petitioner and so not at the stage of the account of the Revenue. This Court has already taken a view against the petitioner in Ms. Metrics Promotions Events vs. Commissioner CGST ors. [ 2022 (6) TMI 980 - MADHYA PRADESH HIGH COURT ] by relying upon the decision of the Apex Court in Yashi Constructions vs. Union of India [ 2022 (3) TMI 110 - SC ORDER] , that the scheme cannot be tinkered with unless the vires of the scheme is challenged. Thus, the procedure prescribed under the scheme has to be strictly followed. The last date fixed for payment has to be strictly adhered to - An ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6.2020 (last date for making payment), the said amount was shown as debited from his bank account but the same was credited back to his account on the very same day i.e. 30.06.2020. Another attempt on the same day was also made by the petitioner but the same result. 3- Learned counsel for the petitioner has relied upon the decision of Division Bench of Gujarat High Court in the case of M/s L.G.Chaudhary vs. Union of India (Special Civil Application No.12366/2021, decided on 14th October, 2022). Relevant paragraphs are reproduced herein below: 8. Having considered the submissions made by learned advocate for the respective parties, it is not in dispute that the petitioner was required to make the payment of Rs. 38,64,256/- as determin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s determined under the Scheme and is also prepared to pay the amount in question in accordance with the Scheme along with interest for the period for which the petitioner was not permitted to make payment by respondent authorities considering extreme Pandemic condition of Covid-19, we are of the opinion that this is a fit case for invocation of the powers under Article 226 of the Constitution of India. 11. The contention raised on behalf of the respondents relying upon the decision of the Apex Court in case of Yashi Constructions (supra) would not be applicable in the facts of the case as the petitioner made a bona fide attempt to make the payment within the stipulated time, however, due to technical issues the same was not credited in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iii. All such declarations that have been processed manually may be reported to the O/o DG (Systems) by 15th day of the succeeding month, for purpose of record. 5- True it is that the petitioner had made an attempt but it does not appear from the record that the account of the Revenue was credited with the said discounted amount of arrears of tax determined by the Designated Committee latest by 30.06.2020. The record also gives an impression that the said glitch was at the stage of the account of the petitioner and so not at the stage of the account of the Revenue. 6- This Court has already taken a view against the petitioner in Ms. Metrics Promotions Events vs. Commissioner CGST ors. (W.P.No.4805 of 2022, decided on 21.06.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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