Court directs timely payment under SVLDRS Scheme despite processing issues. Payment due in 30 days.

The court ruled in favor of the petitioner in a dispute related to the SVLDRS Scheme Rules, 2019. Despite facing payment processing issues leading to re-credit of the amount, the court directed the authorities to accept the payment within 30 days, emphasizing that technical glitches should not deprive the petitioner of scheme benefits. The petitioner was instructed to pay the outstanding amount with interest within 45 days. The judgment, referencing legal precedents, concluded by disposing of the writ petition without costs to either party.

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Issues involved:
The judgment involves a dispute related to the SVLDRS (Legacy Dispute Resolution) Scheme Rules, 2019, where the petitioner sought to settle a tax dispute but faced issues with payment processing and re-credit of the amount.

Issue 1: Payment Processing and Re-Credit:
The petitioner filed a declaration under the SVLDRS Scheme Rules in December 2019. The Designated Authority issued an order requiring payment of Rs. 2,83,14,271. However, when the petitioner attempted to make the payment through RTGS, a technical issue arose. The bank re-credited the amount back to the petitioner's account due to a mismatch in the chalan amount. Despite multiple reminders from the petitioner, the authorities refused to resend the amount back to the beneficiary.

Issue 2: Legal Arguments and Precedents:
The petitioner relied on various legal decisions, including cases like Shekhar Resorts Ltd. vs. Union of India and Jai Guru Cables vs. Pr. Chief Commissioner of GST & C.Ex. Chennai, to support their claim that the benefit of the SVLDRS Scheme should be extended to them despite the payment processing issue. The respondents, however, argued that the scheme had expired, and the benefit could not be granted to the petitioner.

Judgment:
The court considered the arguments presented by both parties and referred to previous legal decisions. Citing the case of Subramaniya Siva Co-operative Sugar Mills Ltd. vs. Union of India, the court emphasized that technical glitches leading to payment re-credit should not deny the petitioner the benefits of the scheme. The court directed the authorities to accept the payment from the petitioner within 30 days to bring closure to the case.

In line with the decision in Jai Guru Cables vs. PR. Chief Commissioner of GST & C.Ex. Chennai, the court highlighted that delays due to technical issues should not hinder the settlement process under the SVLDRS Scheme. Therefore, the court ruled in favor of the petitioner, directing them to pay the outstanding amount along with interest at 7.5% per annum within 45 days from the date of the order.

The judgment concluded by disposing of the writ petition with the mentioned directions, without imposing any costs on either party.

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