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TMI Blog2023 (7) TMI 919X X X X Extracts X X X X X X X X Extracts X X X X ..... March 2023 after analysing the object of the Scheme, directed the Petitioner to pay the amount under SVLDR Scheme directed the Respondents to issue necessary Certificate as per SVLDR Scheme. Following the decision of the Co-ordinate Bench, the present Petitioner needs to succeed - The petition is allowed by the following order:- (a) Petitioner to make the payment of Rs. 3,87,303/- under the SVLDR Scheme within a period of four weeks from the date of uploading of the order. (b) Petitioner on having made the payment Respondents would issue the final certificate as per SVLDR Scheme within a period of two weeks from the date of communication of the payment having made. - WRIT PETITION NO.5259 OF 2021 WITH WRIT PETITION NO.5260 OF 202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... above. 3. Brief facts relevant for the present proceedings are as under:- (i) The Petitioner is a company engaged in construction business and is registered under the Goods and Service Tax Act, 2017. (ii) On 11th April 2019, the Petitioner was issued a show cause notice by Respondent no. 2 calling upon the Petitioner to pay sum of Rs. 12,91,009/-. When the adjudication of the said show cause notice was pending, the Respondents introduced Sabka Vishwas (Legacy Dispute Resolution Scheme) 2019 (hereinafter referred as SVLDR Scheme ). The object of the scheme was to resolve dispute under the Service Tax and Central Excise Act and other indirect tax enactment. The object was also that the Respondents recover the tax immediately ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nstrued liberally. The said scheme also proposed to reduce the litigation pending before various forums. The scheme is beneficial to the Government, inasmuch as, the amount locked up in litigation is freed and the Government is able to recover the tax immediately. Therefore, the Scheme is beneficial for all the stake holders. Also the year 2020 was marked with pandemic. Although, in the India the lockdown was announced from 20th March 2020, the fear of pandemic started feeling in India much prior to the declaration of lockdown. During the lockdown, the limitation period for all the proceedings was extended from time to time under the orders of the Supreme Court. The Petitioner has contended that the Petitioner too bore the burnt of the pand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication of the payment having made. WRIT PETITION NO. 5260 OF 2021 8. The facts in the present petition are similar to the facts in Writ Petition No. 5259 of 2021. This Court has passed a detailed order in Writ Petition No. 5259 of 2021 and for the reasons stated in the Writ Petition No. 5259 of 2021, the present Petition is disposed of in terms of the following order:- (a) Petitioner to make the payment of Rs. 2,57,358/- under the SVLDR Scheme within a period of four weeks from the date of uploading of the order. (b) Petitioner having made the payment, Respondents would issue the final certificate as per SVLDR Scheme within a period of two weeks from the date of communication of the payment having made. 9. Both t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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