Writ petition dismissed seeking COVID-19 extension for SVLDRS 2019 payment deadline under Section 8

The HC dismissed the writ petition regarding extension of payment deadline under SVLDRS 2019. Petitioner sought benefit of SC's COVID-19 limitation extension order for payment due by 29.05.2022. The court held that SC's suo motu order extended limitation periods for filing judicial/quasi-judicial proceedings but did not extend payment deadlines for amounts already determined after proceedings concluded. Since the Designated Committee had already determined the payable amount on 06.02.2020 through Form SVLDR-3, the quasi-judicial process was complete and payment timeline remained unaffected by the general limitation extension.

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Issues Involved:
1. Quashing of Show Cause Notice dated 29.12.2020.
2. Quashing of Order-in-Original dated 28.02.2022.
3. Issuance of discharge certificate under SVLDRS, 2019.

Summary:

1. Quashing of Show Cause Notice dated 29.12.2020:
The petitioner sought to quash the show cause notice dated 29.12.2020 issued for the period April 2015 to June 2017, arguing that they had availed the benefit under the 'Sabka Vishwas Legal Dispute Resolution Scheme (SVLDRS), 2019' and were entitled to discharge the due amount under the Scheme up to 29th May 2022. The court noted that the petitioner had not paid the determined amount by 30th June 2020, causing the declaration under SVLDRS to lapse. Consequently, the show cause notice issued was valid.

2. Quashing of Order-in-Original dated 28.02.2022:
The petitioner contended that the Order-in-Original dated 28.02.2022, which imposed service tax, interest, and penalty, was in defiance of SVLDRS provisions since the petitioner had already availed the Scheme's benefits. The court held that the order passed by the Hon'ble Supreme Court in Suo Motu Writ Petition No.(C) 03 of 2020 did not extend the time limitation for payment under the SVLDRS. The adjudication process had ended on 06.02.2020, and the petitioner was required to make the payment by 30th June 2020, which they failed to do.

3. Issuance of Discharge Certificate under SVLDRS, 2019:
The petitioner sought a writ of mandamus directing the respondents to issue a discharge certificate under Section 127(8) of SVLDRS, 2019, arguing that the period for making payment was extended by the Supreme Court's order. The court clarified that the Supreme Court's order extended the period of limitation for judicial and quasi-judicial proceedings but did not extend the time for making payments determined under SVLDRS. Since the petitioner failed to make the payment within the stipulated time, the declaration lapsed, and the petitioner was not entitled to the discharge certificate.

Conclusion:
The court dismissed the writ petition, holding that the petitioner's arguments were misconceived and not tenable in law. The show cause notice and Order-in-Original were upheld, and the petitioner was not entitled to any relief under SVLDRS, 2019.

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