9911796707
TMI Blog2021 (6) TMI 1153X X X X Extracts X X X X X X X X Extracts X X X X ..... nt : M/s. H. Siddarth, JSC for R1 To R5. ORDER The petitioner has sought a mandamus directing the first respondent, the Union of India, represented by Secretary to Department of Revenue to accept payment of Rs.5,04,873/- pursuant to issuance of Form 3 under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (in short 'Scheme') in terms of Section 127 of the Finance (No.2) Act, 2019 towards full and final settlement of tax dues and to issue a certificate of Settlement in Form 4. 2. The relevant dates and events in this matter are as follows: i) The petitioner was in receipt of Order-in-Original dated 21.05.2019 raising a demand of Rs.13,64,516/-. ii) An appeal was filed before the 5th respondent, who is the Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unilaterally till 30.06.2020. Thus the original time of 30 days from issuance of Form 3 has been overridden by the Department itself in recognition of the present difficulties. 4. The petitioner did not remit the amount before 30.06.2020, instead chosing to file the present Writ Petition expressing its readiness and undertaking in ground (D) of the Writ Petition that it would pay the amount quantified within any time that may be granted by this Court. It is thus clear that as on the date of execution of the affidavit filed in support of the Writ Petition, which is 09.07.2020, the petitioner has been prepared to pay the amount of duty. Be it noted that it was unable to proceed to remit the amount, since the portal did not facilitate receipt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ested to conduct a survey of the estimated amounts still recoverable and report the same to the Board. 8. The Hon'ble Supreme Court in the case of Satyakam Arya V. Union of India and another (W.P.(c) No.178 of 2021 dated 04.03.2021 considered the following prayers in a Writ Petition filed under Article 32 of the Constitution of India: a. Issue a Writ, Order or Direction in the nature of Mandamus to extend the GST Amnesty Scheme effected through its Notification bearing No. 52/2020 dated 24.05.2020 for two months. b. Issue a Writ, Order or Direction in the nature of Mandamus to refund the exhibiting amount collected under the garb of late fee towards late filing of GST return for the period of lockdown to all Assessee who have paid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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