9911796707
TMI Blog2024 (9) TMI 244X X X X Extracts X X X X X X X X Extracts X X X X ..... arliament to recover the arrears of tax under the aforesaid Scheme in Finance Act No.2/2019 vide Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was partly frustrated and derailed due to outbreak of Covid-19 pandemic. Pursuant to which, lockdown was imposed with effect from 15.03.2020 which continued up to 28.02.2022. The Hon'ble Supreme Court has passed several orders whereby, limitations were extended wherever deadlines had expired. In fact, the Central Government had also issued ordinance called the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Ordinance, 2020 which was later replaced by the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 and the limitation for pass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8,57,329/- (Rupees Thirty Eight Lakhs Fifty Seven Thousand Three Hundred and Twenty Nine only) (ST: Rs. 36,00,173/-, SBC: Rs. 1,28,578/- and KKC: Rs. 1,28,578/-) on the services rendered by M/s.Imperial Spirits and Wines Private Limited during the period from June 2015 to June 2017; iii. I order recovery of appropriate interest on the amount of Service Tax indicated in sl.no. (ii) above under Section 75 of the Finance Act, 1994; iv. I impose a penalty of Rs. 10,000/- (Rupees Ten Thousand only) under Section 77(2) of the Finance Act, 1994 for non-filing of periodical returns; v. I impose an equal penalty of Rs. 38,57,329/- (Rupees Thirty Eight Lakhs Fifty Seven Thousand Three Hundred and Twenty Nine only) on the Service Tax indicated in sl.n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er on 24.03.2020, lockdown was imposed as a result of which, the petitioner was unable to pay the amount in time. Immediately, the respondents have issued the Show Cause Notice dated 02.12.2020, and have confirmed the demand vide impugned Order-in-Original dated 22.06.2021. It is submitted that there are several decisions of this Court wherein, this Court has come to rescue the persons like the petitioner who were unable to pay the amount during the period in dispute due to outbreak of Covid- 19 pandemic. It is further submitted that there were several technical glitches in the portal, due to which also, the amount could not be paid by the petitioner in time. 7. In this connection, the learned counsel for the petitioner has placed reliance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner and the learned Senior Standing Counsel for the respondents. 12. The attempt of the parliament to recover the arrears of tax under the aforesaid Scheme in Finance Act No.2/2019 vide Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was partly frustrated and derailed due to outbreak of Covid-19 pandemic. Pursuant to which, lockdown was imposed with effect from 15.03.2020 which continued up to 28.02.2022. 13. The Hon'ble Supreme Court has passed several orders whereby, limitations were extended wherever deadlines had expired. In fact, the Central Government had also issued ordinance called the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Ordinance, 2020 which was later replaced by the Taxation and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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