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TMI Blog2024 (5) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... ly held by Constitutional Courts in implementing such schemes is that when substantial justice is pitted against technical considerations, it would be always necessary to prefer the ends of justice. It is pain to observe that the scheme which was meant for reducing litigation, appears to be driving the hapless applicants to continue to litigate even for implementing the scheme, for no fault on their part. Understandably, the scheme would apply only when a litigation is pending in appeal. To settle that dispute the tax payers would opt for the benefit of such a scheme so that they pay the tax as prescribed within the time frame provided and put an end to the litigation and buy peace of mind. But the attitude of the Department as could be see ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... closure of the subject matter of the appeal. However, the matter was reported to be pending, as the SVLDRS discharge certificate in form-4 is yet to be issued by the SVLDRS Committee, as on the date of oral hearing before us. 2. Heard the rival parties, Shri Hari Radhakrishnan, learned Advocate for the Appellant and Shri M. Ambe, DC learned AR for Revenue. 3. It is submitted by the learned counsel for the appellant that they had filed a declaration under SVLDRS on 23.10.2019 and the application was given reference No.LD2310190000174. Thereafter, SVLDRS-3 form was issued quantifying the amount payable under the Sabka Vishwas Scheme at Rs.45,415/-. They paid the said amount vide NEFT dated 17.02.2020. The appellant also informed the Range ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Resolution) Scheme (SVLDRS), 2019. The cases in which the Hon'ble High Court has decided in favour of the declarant and remanded the matter back to the concerned Designated Committee for fresh decision are referred to the Board for grant of permission of manual processing of the subject declaration so as to comply with the directions of the Hon'ble High Courts. 2. In this regard, it is to inform that the O/o DG (Systems) have expressed an inability in providing the facility for electronic processing of the subject declaration and suggested for manual processing. 3. The matter has been examined in the Board. It is hereby clarified that henceforth all such references for grant of approval of manual processing of the declarations need not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rge Certificate could not be issued in the prescribed time before the closure date of the scheme. This attitude is beyond comprehension. 7. We find that the Boards Instructions only underscores the fact that just because the scheme has come to a close and is no longer available for electronic processing by the Department, valid claims cannot be just wished away and will have to be processed by the manual mode. The Hon'ble High Court of Madras in the case of M/S.Sir Gujan Builder vs Designated Committee, Sabka Vishwas Legacy Dispute Resolution Scheme 2019, Coimbatore III Commissionerate, Coimbatore, [2022 (67) GSTL 437 (Mad)] has examined a similar case where the only matter left was to issue Discharge Certificate under Form-4, which was re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Justice V.R. Krishna Iyer speaking for a Division Bench in State of Punjab & Anr. Vs. Shamlal Murari & Anr. [(1976) 1 SCC 719] prioritized substantive rights and observed succinctly, "8. ...We must always remember that processual law is not to be a tyrant but a servant, not an obstruction but an aid to justice. It has been wisely observed that procedural prescriptions are the handmaid and not the mistress, a lubricant, not a resistant in the administration of justice." 9. SVLDRS was a 'dispute resolution-cum-amnesty scheme' launched with the objective of reducing litigation relating to legacy taxes so as to benefit compliant taxpayers settle their old cases. It was hence a beneficial scheme. The principle consistently held by Constituti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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