Court dismisses writ petition seeking manual return submission for Sabka Vishwas Scheme; electronic filing rule enforced.

The court dismissed the writ petition filed by a private limited company seeking permission to submit manual returns for the Sabka Vishwas Scheme benefit. The court held that the electronic filing rule introduced after 2011 required all returns, including those previously allowed to be filed manually, to be submitted electronically. As the petitioner failed to adhere to the electronic filing requirement within the specified timeframe, the court ruled against allowing manual submission at a later stage for scheme benefits, ultimately denying the relief sought by the petitioner.

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Issues:
Petitioner seeking direction to accept manual return for Sabka Vishwas Scheme benefit.

Analysis:
The petitioner, a private limited company involved in construction, sought the court's direction to accept a manual return for the 'Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019.' The petitioner admitted to not filing returns within the specified period but wanted to file them belatedly in manual form to avail benefits under the scheme. The respondents refused to accept the manual returns, leading to the petitioner approaching the court through a writ petition.

The counsel for the petitioner referenced Section 70 of the Finance Act, 1994 and Rule 7 of the Service Tax Rules, 1994, highlighting that prior to 01.10.2011, returns could be filed manually. However, a subsequent amendment mandated electronic submission of half-yearly returns. The petitioner argued that the introduction of the electronic filing requirement did not nullify the provision allowing manual filing. On the other hand, the respondent's counsel contended that the electronic filing rule clarified the submission process post-2011 and claimed that the petitioner did not submit any manual returns as alleged.

Upon evaluating the arguments, the court sided with the respondent, affirming that the electronic filing rule complemented the manual filing provision. The court interpreted that returns specified in manual form under Rule 7 had to be submitted electronically from 01.10.2011 onwards. As the petitioner failed to file electronically within the stipulated period, the court held that allowing manual submission at a later stage for scheme benefits was not permissible. Consequently, the court dismissed the writ petition, stating that the requested relief could not be granted under the circumstances.

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