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of <h1>Court directs payment under Sabka Vishwas Scheme with interest. Petitioner to settle via Demand Draft in a week.</h1> <h3>M/s. Aro Granite Industries Limited, Represented by its Chief Financial Officer Versus The Secretary, Union of India, The Commissioner of GST & Central Excise, The Deputy Commissioner of GST & Central Excise, The Superintendent of Central Excise</h3> The Court allowed the Writ Petition, directing the petitioner to pay interest on the due amount and settle the case under the Sabka Vishwas Scheme. The ... Settlement of dispute under the Sabka Vishwas (Legacy Disputes Resolution) Scheme, 2019 - rejection of petitioner's declaration in Form SVLDRS-1 and SVLDRS-3 - payment enabled through internet facility - technical glitches - HELD THAT:- The respondents have enabled the payment of the amount through internet facility. Therefore, the denial of the benefits under the Sabka Vishwas (Legacy Disputes Resolution) Scheme, 2019, to the petitioner on account of technical glitches cannot be the basis, particularly, when the petitioner had sufficient bank balance - It cannot be said that the petitioner was guilty of any delay in making payments. The amount that was credited has been re-credited back into the petitioner's account on account of technical problem either at the Banks or at the server maintained by the respondent Department for crediting the amount. Therefore, there is no justification in the stand of the respondents Department. Consequently, this Writ Petition has to be allowed and is according allowed. Issues involved:The issues involved in the judgment include the denial of benefits under the Sabka Vishwas (Legacy Disputes Resolution) Scheme, 2019 to the petitioner due to technical glitches in payment processing, despite the petitioner's sufficient bank balance.Summary:The petitioner, a service tax assessee, faced adverse orders from the original authority and the Appellate Commissioner, resulting in a tax liability and penalty. The petitioner sought to settle the dispute under the Sabka Vishwas Scheme by filing Form SVLDRS-1, which was accepted. However, when required to pay the due amount by a specified date, technical issues arose during payment processing.The petitioner attempted to pay the required sum multiple times, but due to technical glitches, the amount was re-credited back into the petitioner's account each time. The Bank confirmed the failed transfer attempts despite sufficient funding in the petitioner's account. The petitioner escalated the issue, but the respondents denied acceptance of the payment under the Scheme.In the judgment, it was noted that the denial of benefits to the petitioner due to technical glitches was unjustified, especially considering the petitioner's timely attempts and sufficient bank balance. The Court found no fault on the petitioner's part for the failed payments, attributing the issue to technical problems at the Banks or the server maintained by the respondent Department.Consequently, the Court allowed the Writ Petition, directing the petitioner to pay interest on the due amount and settle the case under the Sabka Vishwas Scheme. The petitioner was instructed to make the payment within a week via Demand Draft. No costs were imposed, and the connected Writ Miscellaneous Petition was closed.
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