Court grants writ petition, orders payment within 2 weeks to avoid enforcement action.

The court allowed the writ petition, emphasizing that justice would be served if the correct amount was paid within two weeks. Failure to comply would empower the department to take necessary action.

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Issues:
1. Interpretation of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019.
2. Discrepancy in the payment of service tax under the scheme.
3. Arbitrariness in the rejection of the payment by the GST department.
4. Validity of subsequent offer for exact payment.
5. Mode of payment after closure of SVLDRS portal.

Issue 1 - Interpretation of the SVLDRS Scheme:
The petitioner, an assessee under GST laws, availed the SVLDRS scheme for payment of service tax. The scheme allowed defaulting taxpayers to settle their dues by a specified date, in this case, 30.06.2020. The petitioner remitted an amount slightly higher than the assessed tax amount, leading to rejection of the payment by the department.

Issue 2 - Discrepancy in Payment:
The petitioner paid an amount exceeding the assessed tax by a nominal 40 paisa. The court noted that the payment was made before the deadline and the excess amount could have been accepted or returned, rather than rejecting the entire payment.

Issue 3 - Arbitrariness in Rejection:
The rejection of the payment by the department was deemed arbitrary. The court opined that the department could have accepted the excess payment or returned the surplus amount instead of outright rejection.

Issue 4 - Validity of Subsequent Payment Offer:
The petitioner's subsequent offer to pay the exact amount was contested by the department, citing the payment was made on the last date. The court held that the subsequent payment was not a late offer but a repayment of the initially rejected amount.

Issue 5 - Mode of Payment After Portal Closure:
With the SVLDRS portal closed, the court directed the petitioner to make the payment through a Challan from a Nationalized Bank to the appropriate GST Department account, ensuring compliance with the scheme's requirements.

In conclusion, the court allowed the writ petition, emphasizing that justice would be served if the correct amount was paid within two weeks. Failure to comply would empower the department to take necessary action.

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