2022 (5) TMI 390 - HC - Central Excise

Court Orders Manual Processing in Sabka Vishwas Scheme Application with Minor Discrepancy

SDB Infrastructure Pvt. Ltd. Versus Ministry Of Finance, Central Board Of Excise And Customs & Ors.

The court directed manual processing of the petitioner's application under the Sabka Vishwas Scheme due to a minor discrepancy in remittance amounts. ... Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - seeking to manually process the payments of the Petitioner and issue Discharge Certificate under section 127 (8) of the Scheme - opportunity of grant of personal hearing - HELD THAT:- A direction needs to be issued to the Designated Committee i.e., respondent no.2 and/or any other appropriate authority appointed for processing the petitioner’s application (Appropriate Authority) under the Scheme, manually. The authorised representative (AR) of the petitioner will appear before the Designated Committee and/or the Appropriate Authority on 19.05.2022, at 11:00 A.M. - In case, for any given reason, the Designated Committee and/or the Appropriate Authority cannot entertain the AR of the petitioner on the given date and time, it shall serve a notice in writing on the petitioner, indicating a fresh date and time for processing the application manually - In case the petitioner’s application is found in order by the Designated Committee and/or the Appropriate Authority, the next steps will be taken immediately thereafter, which will include the issuance of the discharge certificate. Petition disposed off. Issues Involved:1. Whether the court should direct the revenue to manually process the application filed under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019.Analysis:The petitioner sought various reliefs through the writ petition, including manual processing of payments and issuance of Discharge Certificate under the Scheme. The petitioner faced challenges in depositing the requisite tax before the cut-off date due to a mismatch in the remittance amount and the recorded challan amount. The court noted the discrepancy in the remittance amounts and the rounding off of figures in the Icegate Challan. Despite the petitioner's attempts before the deadline, the remittance could not go through due to the minor discrepancy. The court acknowledged the circular dated 17.03.2021 and previous judgments supporting manual processing in similar cases.The court emphasized the petitioner's early attempt to remit the amount before the deadline and the insignificant nature of the discrepancy. Considering the circumstances, the court directed the manual processing of the petitioner's application under the Scheme. The court ordered the petitioner's representative to appear before the Designated Committee or Appropriate Authority for further processing. The respondents were instructed not to proceed with the pending service tax litigation during this period. If the application is found in order, the discharge certificate will be issued promptly. The court disposed of the writ petition with these directions, ensuring parties act based on the digitally signed copy of the order.In conclusion, the judgment addressed the issue of manual processing of the petitioner's application under the Sabka Vishwas Scheme due to a minor discrepancy in remittance amounts. The court's decision was based on the petitioner's timely attempt to remit the amount before the deadline and the insignificance of the discrepancy. The court's detailed directions aimed to facilitate the resolution of the matter efficiently and fairly, ensuring compliance with the Scheme's provisions and previous legal precedents.