9911796707
TMI Blog2024 (10) TMI 1256X X X X Extracts X X X X X X X X Extracts X X X X ..... t the petitioner had not abided by the terms and conditions of the scheme which stipulate that the petitioner was supposed to make the payment within 30 days from the issuance of the Form SVLDRS-3. The Hon ble Apex Court in the case of M/s. Yashi Constructions [ 2022 (3) TMI 110 - SC ORDER] has held that ' It is a settled proposition of law that a person, who wants to avail the benefit of a particular Scheme has to abide by the terms and conditions of the Scheme scrupulously. If the time is extended not provided under the Scheme, it will tantamount to modifying the Scheme which is the the prerogative of the Government.' Thus, the petitioner can not get the benefit of Form SVLDRS-3 and permitting the petitioner to pay the amount as p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he SVLDRS-3 demand and can avail the relief available under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 read with Circular no 1071/4/2019-CX.8 dated 27.08.2019. and or b) The Hon'ble Court may be pleased to direct the Respondents to refund the amount of Rs. 60,24,733/- before 31-3-2020 which was reversed as Cenvat Credit by the petitioner so that the petitioner can avail the relief available under the Sabka Vishwas (Legacy Dispute Resolution) Scheme,2019 read with Circular no 1071/4/2019-CX.8 dated 27.08.2019; and/or c) and/or The Hon'ble Court may be pleased to pass any other and further order and/or direction, as this Hon'ble Court may deem fit and proper in the facts and circumstances of the present case and in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or preferring an appeal as per the provisions of the Act. 3.3 It is the case of the petitioner that the petitioner filed Central Excise Return i.e. ER-1 electronically for the month of September, 2015 immediately after obtaining registration indicating that in addition to already deposited cash amount of Rs. 50,08,682/-, the petitioner had also reversed wrongly availed cenvat credit of Rs. 59,32,614/- by debiting Rs. 60,24,733/- in the cenvat credit account under the other payment column which included cenvat credit of Rs. 57,67,254/- and input service tax credit of Rs. 2,57,479/-. 3.4 It is the case of the petitioner that thereafter the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 ( SVLDRS) was introduced vide Circular No. 1071/4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmitted that the petitioner therefore could not pay amount of Rs. 89,77,393.50. It was submitted that the petitioner is ready and willing to pay the entire amount of Rs.89,77,393.50 with interest if the same is permitted so as to avail the benefit of the benevolent scheme. It was submitted that the petitioner under bona fide belief did not pay the amount. 4.1 In support of his submissions, learned advocate Mr. Harjotsingh Kassowal for the petitioner relied upon the decision of the Bombay High Court in the case of Shri Arjun Amarjeet Rampal V/s. Union of India and Ors in Writ Petition No. 1468 of 2021 rendered on 30.03.2023 to submit that the Bombay High Court in the facts of the said case permitted the petitioner to deposit the amount as pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cts of the case are not in dispute. Admittedly, the petitioner did not deposit the amount of Rs. 89,77,393.50 as per Form SVLDRS-3 issued by the respondent No. 2 after considering the Form SVLDRS-1 filed by the petitioner. The ground on which the petitioner had not deposited the money to avail the benefit under the scheme is of no consequence inasmuch as the facts remains that the petitioner had not abided by the terms and conditions of the scheme which stipulate that the petitioner was supposed to make the payment within 30 days from the issuance of the Form SVLDRS-3. 7. The Hon ble Apex Court in the case of M/s. Yashi Constructions (supra) has held as under:- In that view of the matter, the High Court has rightly refused to grant relief t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing payment of Rs. 2,74,860/- to avail the benefit under the scheme. In compliance thereof Petitioner generated mandate form (Challan) from the Central Board of Indirect Taxes and Customs (CBIC) portal. Petitioner could not visit the bank to make the payment due to the nationwide lockdown in view of Covid-19 Pandemic. Thereafter, reminder letters dated 8 June 2020 and 11 June 2020 were sent by Respondent No. 7-The Superintendent of Investigation team, CGST, informing Petitioner that due date for payment of tax dues shown in SVLDRS-3 had been extended and Petitioner was required to pay the said amount by 30 June 2020. Petitioner thereafter again tried to generate the challan from the CBIC portal to make the payment. However, payment vide Rea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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