2021 (4) TMI 1105 - HC - Central Excise

Court orders timely issuance of SVLDRS forms and discharge certificate, stresses compliance with rules

The Court directed the Designated Committee and GST authorities to issue SVLDRS forms for tax payment and discharge certificate, acknowledging the ... Issuance of form SVLDRS-3 either electronically or manually - allowing the Petitioner to pay tax dues beyond 30th June, 2020 either electronically or manually - HELD THAT:- The Opposite Parties 3 and 4 are not justified in contending that only because the Petitioner filed SVLDRS-1 before the Rourkela Commissionerate, its request for acceptance of the declaration and payment of the admitted tax amount could not be considered. The Court finds this to be a hyper technical approach. As regards the Petitioner not availing the opportunity of hearing, the Court finds plausible the explanation offered by the Petitioner that it was unable to upload the documents in form SVLDRS-2A on 20th March, 2020 unless the answer to the question whether it wanted a personal hearing was answered in the negative. This appears to have been done involuntarily and in any event does not appear to be a good reason for the Opposite Parties to deny processing of the Petitioner’s declaration in Form SVLDRS-1 - a direction is issued to the Opposite Party No.3, Designated Committee, Bhubaneswar which in fact sent SVLDRS-2 to the Petitioner and on whose portal the Petitioner had uploaded its documents in SVLDRS-2A to now issue Form SVLDRS-3 to the Petitioner not later than 3rd May, 2021. Subject to the Petitioner thereafter paying the tax due as indicated therein within fifteen days thereafter, the opposite Party No.3 will issue to the Petitioner the discharge in SVLDRS-4. Petition disposed off. Issues:1. Jurisdictional authority to issue SVLDRS forms for tax payment and discharge certificate.2. Correct filing of SVLDRS declaration by the Petitioner.3. Delay in receiving SVLDRS-3 form and subsequent processing of the declaration.4. Denial of hearing opportunity and its impact on the processing of the declaration.5. Compliance with SVLDRS Rules and issuance of discharge certificate.Analysis:1. The Petitioner sought a direction for the issuance of SVLDRS forms by the Designated Committee and GST authorities for tax payment and discharge certificate. The Court noted the Petitioner's compliance with SVLDRS by filing the declaration and documents as required.2. The Petitioner, a company operating in Odisha, filed SVLDRS-1 with the Rourkela Commissionerate instead of the Bhubaneswar Commissionerate due to jurisdictional changes post-GST implementation. The Court acknowledged the Petitioner's reasonable belief and accepted the filing as valid.3. Delay in receiving SVLDRS-3 form led to the Petitioner's plea for clarification, which was not adequately addressed by the authorities. The Court criticized the technical stance taken by the authorities and directed timely issuance of SVLDRS-3 and subsequent discharge certificate upon tax payment.4. The Petitioner's failure to avail a hearing opportunity was explained as a procedural issue related to document submission. The Court found the explanation plausible and criticized the authorities for using it as a reason to deny processing the declaration.5. In line with SVLDRS Rules and to ensure compliance, the Court directed the Designated Committee to issue SVLDRS-3 promptly, allowing the Petitioner to pay the tax dues and receive the discharge certificate. The Court emphasized the need for timely resolution of the pending appeal post-compliance.6. The Court highlighted the applicability of manual processing for SVLDRS declarations as per recent instructions, ensuring alignment with the Court's directions. The writ petition was disposed of with directions for issuance of SVLDRS forms and compliance with SVLDRS Rules for tax payment and discharge certificate issuance.