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TMI Blog2024 (6) TMI 585X X X X Extracts X X X X X X X X Extracts X X X X ..... n account of technical glitch, the Petitioner could not make the payment and a grievance was raised by the Petitioner with the Respondents on this count and the admitted fact, as stated in the affidavit-in-reply that Petitioner is willing to make payment, in our view the Petitioner should not be denied the benefit of the SVLDRS when no fault can be attributed to the Petitioner. The Petitioner is justified in relying upon the decision of the Co-ordinate Bench of this Court in the case of J JAI SAI RAM MECH TECH INDIA P. LTD., VERSUS UNION OF INDIA, JOINT COMMISSIONER SABKA VISHWAS COMMITTEE OFFICE OF COMMISSIONER CGST CENTRAL EXCISE OF PALGHAR, DEPUTY COMMISSIONER OFFICE OF COMMISSIONER CGST CENTRAL EXCISE OF PALGHAR. [ 2024 (4) TMI 236 - BO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tition No. 1530 of 2019. 4. While the aforesaid writ petition was pending, Respondent No. 1 introduced the SVLDRS. The object of the scheme was to give an opportunity to the assessees to pay up the demand and reduce litigation. On 31st December 2019, the Petitioner filed a declaration in form SVLDRS-1 to avail the benefit of the scheme. As a pre-condition for availing the benefit of the scheme, the Petitioner also withdrew the above referred Writ Petition No. 1530 of 2019. 5. On 25th February 2020, Respondent No. 3 issued Form SVLDRS-3 informing the Petitioner to make payment of Rs. 25,68,362.50/- within 30 days to avail the benefit of the scheme. On 26th March 2020, Petitioner generated challan for making the said payment and after the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Petitioner further submitted that on similar facts the Co-ordinate Bench of this Court in the case of Jai Sai Ram Mech Tech India P. Ltd. vs. Union of India 2024 (4) TMI 236 and Innovative Antares Pvt. Ltd. vs. Union of India 2023 (74) G.S.T.L. 226 (Bom.) has granted relief to the applicants. The Petitioner, therefore, prayed that the Respondents be directed to accept payment of Rs. 25,68,362.50/- to be made by the Petitioner as per SVLDRS-3 and to issue the SVLDRS-4 certificate. 8. Per contra, the counsel for the Respondents submitted that since the payment has not been made within prescribed time the Petitioner cannot avail the benefit of the SVLDR scheme. To support their stand, the Respondents further relied upon the decision of the Su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Innovative Antares Pvt. Ltd. (supra). 11. It is also important to note paragraph 22 of the Affidavit-in-Reply of the Respondent No. 4 affirmed on 29th October 2021 which reads thus:- 22. With reference to statements made in Paragraph No. 33 D2, I say that the information was sought verbally and the report was sent by this office that the Petitioner is willing to make the payment. The survey regarding details of declarants under SVLDRS Scheme who was willing to pay dues as per SVLDRS-3 after due date 30.06.2020 has been conducted vide Circular F.No. 267/65/2020-CX-8 dated 14.07.2020 issued by Respondent No. 2. The analysis after the receipt of data has to be done on the higher level and if any decision would be taken in this matter, the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istinguishable since the facts before the Supreme Court was not a case where the payment could not be made on account of technical glitch on the portal of the Respondents. Therefore, the said decision is distinguishable on facts. Similarly the decision in the case of Hakim Abbas Lakdawala (supra) was a case where the declarant could not make payment due to financial constraints and, therefore, this Court did not permit the declarant to avail the benefit of the scheme. In the case at hand as noted above, the payment could not be made on account of technical glitch on the portal of the Respondents. Therefore, even this decision cannot be of any assistance to the Respondents. In view of above, we pass the following order:- ORDER (i) Rule is ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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