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TMI Blog2023 (12) TMI 1071X X X X Extracts X X X X X X X X Extracts X X X X ..... re it was held that this Court is of the view that the application, filed on 13.02.2023 consequent to the payment made by the petitioner, has to be accepted under the SVLDRS scheme by the respondent and in such view of the matter, this Court has no hesitation to direct the respondent to issue Form SVLDRS-4 to discharge the tax liabilities within a period of 30 days from the date of receipt of copy of this order. The impugned order dated 24.08.2021 is set aside. Further, the 2nd respondent is directed to accept the payment made by the petitioner in terms of Form SVLDRS 3 and issue a Certificate of Settlement in Form SVLDRS 4 within a period of four weeks from the date of receipt of copy of this order - the writ petition is allowed. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed an interim order dated 15.06.2021 permitting the petitioner to deposit the said amount. Pursuant to the said order, on 18.06.2021, the petitioner had submitted a Demand Draft for the said amount before the 3rd respondent. Thereafter, this Court had passed a final order in the said writ petition directing the 2nd respondent to consider and dispose of the representation of the petitioner. However, the 2nd respondent had considered and rejected the representation of the petitioner vide order dated 24.08.2021. Hence, this writ petition. 6. In W.P.No.24366 of 2021, a similar set of facts was already considered and a detailed order was also passed by this Court. The relevant portion of the said order is as follows: 16. The SVLDRS s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax. Since there is delegation with regard to the Central Government, it will only be directory in nature and that is the reason why the Central Government depends upon the situation prevailing in the country and extended the time limit from time to time. 19. It would be pertinent to mention here that the Hon'ble Supreme Court, suo motu, vide order dated 23.03.2020 in W.P.No.3 of 2020, had extended the mandatory provisions of limitation under various Acts, due to the reason of COVID pandemic from 01.03.2020 to 28.02.2022. Pursuant to the same, the respondent had also extended the time limit by considering the COVID pandemic situation. 20. Further, there is no doubt that if the provisions are mandatory in nature, this Court nor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accepted under the SVLDRS scheme by the respondent and in such view of the matter, this Court has no hesitation to direct the respondent to issue Form SVLDRS-4 to discharge the tax liabilities within a period of 30 days from the date of receipt of copy of this order. 23. Accordingly, the Writ Petition is allowed. The impugned order dated 27.08.2021 is set aside. The respondents are directed to issue discharge certificate to the petitioner. No costs. Consequently, the connected miscellaneous petition is also closed. 7. The law laid down by this Court in the above order will also apply for the present case. 8. In such view of the matter, this writ petition is allowed. Accordingly, the impugned order dated 24.08.2021 is set aside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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