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TMI Blog2024 (2) TMI 771X X X X Extracts X X X X X X X X Extracts X X X X ..... abkaVishwas Legal Dispute Resolution Scheme (SVLDRS), 2019 and is entitled to discharge the due amount under the Scheme up to 29th May, 2022. (ii) For issuance of further appropriate writ/order/direction including Writ of Certiorari for quashing/setting aside order-in-original : 04/S.Tax/Joint Commr/2022 dated 28.02.2022 (Annexure-13) passed by Respondent No.2, wherein liability of service tax, interest and penalty has been fastened upon the Petitioner despite the fact that the Petitioner has already availed the benefit of 'SabkaVishwas Legal Dispute Resolution Scheme (SVLDRS), 2019' and is entitled for issuance of discharge certificate in its favour by making payment of due amount up to 29th May, 2022. (iii) For issuance of further writ/order/direction including Writ of Mandamus directing Respondents to issue discharge certificate to the Petitioner in terms of Section 127(8) of 'Sabka Vishwas Legal Dispute Resolution Scheme (SVLDRS), 2019' after accepting payment from the Petitioner in respect of the declaration made by the Petitioner under Section 125 of 'Sabka Vishwas Legal Dispute Resolution Scheme (SVLDRS), 2019' which the Petitioner is entitled to pay within the extended ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tituting the words "within a period thirty days" with the words and figure "on or before 30th day of June, 2020". In view of aforesaid amendment carried out vide Notification No.1/2020 dated 14th May, 2020, the liability determined pursuant to the declaration submitted by Petitioner of Rs. 43,10,748/- as contained in SVLDR-3, was required to be paid by Petitioner up to 30th June, 2020. 4. It is an admitted fact that Petitioner has not paid the aforesaid amount by 30th June, 2020, and, in view of the said fact, the declaration filed by Petitioner under SVLDR Scheme lapsed. Under the said circumstances, a show cause notice dated 29.12.2020 was issued to the Petitioner towards liability of service tax for the period April, 2015 and June, 2017, wherein Petitioner was show caused as to why service tax liability, amounting to Rs. 88,21,496/-, be not determined against it including penalty and interest thereupon. Petitioner submitted its defence reply to the show cause notice, vide reply dated 16.02.2022, and placed reliance upon the order passed by Hon'ble Apex Court in Suo Motu Cognizance Case being SMW(C) No. 3 of 2020 and contended that in view of the order passed by Hon'ble Apex Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passing orders in Suo Motu Writ Petition (Civil) No. 3 of 2020 in respect of Judicial and Quasi-Judicial proceedings and extended, from time to time, the period of limitation till 28.02.2022 with a further latitude of 90 days therefrom, that would expire on 28.05.2022. 6. Learned counsel further submits that in view of extension of period of limitation granted by Hon'ble Apex Court in Suo Motu Writ Petition (Civil) No. 3 of 2020 up to 28.05.2022, it was open for the Petitioner to make payment up to the said date, and, issuance of show cause notice and/or passing of Order-in-Original prior to the said date is bad in law and is liable to be set aside. By placing reliance upon provisions of Section 127 of SVLDR Scheme, it has been contended that under the said Scheme, after a declaration is filed by a declarant, the same is required to be examined by the Designated Committee; and the Designated Committee is required to give opportunity of hearing to the Declarant and to thereafter pass order in accordance with law. He further submits that from perusal of Section 127 of the Scheme, it would be evident that said provision is quasi-judicial in nature and since proceedings are quasi-jud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e liability is determined, the proceedings are over and the declarant is required to make payment of the amount within the stipulated time; and absence of payment renders the declaration as lapsed and/or non est in the eye of law. He further submits that by virtue of the order passed by Hon'ble Apex Court in Suo Motu Writ Petition No.(C) 3 of 2020, only the period of limitation prescribed under the General or Special Law in respect of all Judicial or Quasi-Judicial proceedings have been extended up to 28th February, 2022 with a further period of 90 days therefrom i.e. up to 28.05.2022. However, it has been submitted that said order passed by Hon'ble Supreme Court extending the period of limitation cannot come to the rescue of the Petitioner, as the said order does not extend the period specified under the Scheme for payment of due liability which has already been determined by Designated Authority. 9. Learned counsel for the respondent also placed reliance upon an unreported Judgment of Hon'ble Allahabad High Court in Writ Tax No. 541 of 2021 dated 11.08.2021, wherein under similar circumstances where payment under the Scheme was not made pursuant to the declaration filed by a de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunals within their respective jurisdiction. Issue notice to all the Registrars General of the High Courts, returnable in four weeks." Order dated 10.01.2022 (relevant Para-5) "5. Taking into consideration the arguments advanced by learned counsel and the impact of the surge of the virus on public health and adversities faced by litigants in the prevailing conditions, we deem it appropriate to dispose of the M.A. No. 21 of 2022 with the following directions: I. The order dated 23.03.2020 is restored and in continuation of the subsequent orders dated 08.03.2021, 27.04.2021 and 23.09.2021, it is directed that the period from 15.03.2020 till 28.02.2022 shall stand excluded for the purposes of limitation as may be prescribed under any general or special laws in respect of all judicial or quasi-judicial proceedings. II. Consequently, the balance period of limitation remaining as on 03.10.2021, if any, shall become available with effect from 01.03.2022. III. In cases where the limitation would have expired during the period between 15.03.2020 till 28.02.2022, notwithstanding the actual balance period of limitation remaining, all persons shall have a limitation period of 90 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n electronic form i.e. SVLDR-3 to the declarant determining the amount payable by said declarant. Further, said Section provides, inter alia, that where the amount declared by a declarant exceeds the amount estimated by Designated Committee, the Designated Committee shall give opportunity of being heard to the declarant and, thereafter, determine the amount payable by the declarant. There is no dispute in the fact that the procedure prescribed under Section 127 of the Scheme partakes the nature of quasi-judicial proceedings. However, once the determination is over by the Designated Committee, the declarant is liable to make payment of the amount so determined within a period of 30 days. Said period of 30 days was substituted vide Notification No. 1/2020-Central Excise dated 14th May, 2020 by the words "on or before 30th day of June, 2020'. Thus, the period for making payment pursuant to determination of the designated authority was extended by the Central Government up to 30th June, 2020. 14. In our opinion, the order passed by Hon'ble Apex Court in Suo Motu Writ Petition No.(C) 03 of 2020 had an effect of extending the period of limitation under the General Law or under Special L ..... X X X X Extracts X X X X X X X X Extracts X X X X
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