9911796707
TMI Blog2024 (8) TMI 155X X X X Extracts X X X X X X X X Extracts X X X X ..... 20 can be said to have been made as per SVLDR Scheme? HELD THAT:- The objective of SVLDR Scheme has been culled out by the Co-ordinate Bench of this Court in the case of Capgemini Technology Services India Limited Vs. Union of India [ 2020 (10) TMI 3 - BOMBAY HIGH COURT] wherein the High Court has observed ' From a reading of the statement of object and reasons, it is quite evident that the scheme conceived as a one time measure, has the twin objectives of liquidation of past disputes pertaining to central excise and service tax on the one hand and disclosure of unpaid taxes on the other hand. Both are equally important: amicable resolution of tax disputes and interest of revenue. As an incentive, those making the declaration and paying ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onstructions [ 2022 (3) TMI 110 - SC ORDER] directed revenue to accept SVLDRS declaration when payment could not be made due to technical glitch before 30 June 2020 in contrast to decision of Single Judge of Madhya Pradesh High Court in M/s. Dinesh Kumar Yadav [ 2022 (11) TMI 343 - MADHYA PRADESH HIGH COURT] . Communications dated 6th September 2021 and 27th September 2021 are quashed and set aside - Respondents are directed to issue Form SVLDRS 4 to Petitioner within a period of four weeks from the date of uploading of the present order. Petition disposed off. - K. R. SHRIRAM AND JITENDRA JAIN, JJ. For the Petitioner : Mr. Bharat Raichandani i/b M/s. UBR Legal Advocates. For the Respondents : Mr. Jitendra B. Mishra a/w. Mr. Satyaprakash ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0th June 2020 on account of global covid pandemic. Petitioner, therefore, regenerated the challan for making the payment. The challan so generated stated that it would expire on 1st July 2020 at 12:00 a.m. Petitioner made the payment of Rs. 12,82,356/- pursuant to the said challan on 1st July 2020 at around 01:00 p.m. However, Respondents refused to issue final certificate in form SVLDRS 4 on the ground that the payment has been made after 30th June 2020 and, hence, Petitioner is not eligible for the benefit of the Scheme. Consequently, Respondents called upon Petitioner to make the payment of service tax liability along with interest and penalty. It is on this backdrop that Petitioner has challenged the rejection of SVLDR application and a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion Vs. Union of India Ors. SLP/2070/2022, in support of this submission and decision of Madhya Pradesh High Court in M/s. Dinesh Kumar Yadav Vs. Commissioner CGST Ors. WP/6488/2022 dtd. 4th November 2022. Respondents have further submitted that the challan under which payment is made by Petitioner is not a challan under SVLDR Scheme but a service tax challan and, therefore, Petitioner could not contend that the payment has been made under SVLDR Scheme. Respondents have, therefore, prayed for dismissal of the petition. 8. There is no dispute that Petitioner is otherwise eligible to make a declaration under SVLDR Scheme. The only issue which arises for our consideration is whether payment made on 1st July 2020 can be said to have been made a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heme would not make any difference, inasmuch as, admittedly in both the cases, it is only the correct challan which has not been filled, but the payment has admittedly been received in the coffers of Respondents , i.e., Union of India. It is settled position that procedural irregularities cannot come in the way of substantial justice. Looking at the objective for which the SVLDR Scheme was introduced and the fact that there was a technical glitch in making the payment cannot be ignored. Furthermore, Petitioner could not be said to have had any mala fide intention in delaying the payment by one day, since the challan generated stated the expiry date as 1st July 2020. Petitioner was, therefore, under a bona fide belief that he could make the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
