TaxTMI 
TaxTMI 
2021 (7) TMI 385
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....lso been enclosed. 2. On 21.06.2021, I had passed the following order in this case: I have had occasion to consider a similar issue as arising in this writ petition and in W.P.No.9769 of 2020, I have passed the following order: The petitioner has sought a mandamus directing the first respondent, the Union of India, represented by Secretary to Department of Revenue to accept payment of Rs. 5,04,873/- pursuant to issuance of Form 3 under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (in short 'Scheme') in terms of Section 127 of the Finance (No.2) Act, 2019 towards full and final settlement of tax dues and to issue a certificate of Settlement in Form 4. 2. The relevant dates and events in this matter are as follows:....
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.... citizens were facing on account of the pandemic, which is yet on-going. In recognition of these difficulties, the Scheme was itself amended to state that the period for payment would stand extended unilaterally till 30.06.2020. Thus the original time of 30 days from issuance of Form 3 has been overridden by the Department itself in recognition of the present difficulties. 4. The petitioner did not remit the amount before 30.06.2020, instead chosing to file the present Writ Petition expressing its readiness and undertaking in ground (D) of the Writ Petition that it would pay the amount quantified within any time that may be granted by this Court. It is thus clear that as on the date of execution of the affidavit filed in support of the W....
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....ard might be inclined to accept the amounts even after 30.06.2021, of course conditional upon any stipulations that it may have in this regard, including the levy of interest. The Zonal Officers has been requested to conduct a survey of the estimated amounts still recoverable and report the same to the Board. 8. The Hon'ble Supreme Court in the case of Satyakam Arya V. Union of India and another (W.P.(c) No.178 of 2021 dated 04.03.2021 considered the following prayers in a Writ Petition filed under Article 32 of the Constitution of India: a. Issue a Writ, Order or Direction in the nature of Mandamus to extend the GST Amnesty Scheme effected through its Notification bearing No. 52/2020 dated 24.05.2020 for two months. WP(C) 178/202....
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....to pass the following order: i) The petitioner is permitted to remit the amount quantified in Form 3 along with interest at the rate of 15%, in terms of Notification No.13 of 2016 dated 01.03.2016 and Section 75 of the Finance Act, 1994 under which service tax is levied, from 01.07.2020 till date of remittance before the third respondent, within a period of one (1) week from today. ii) The above permission does not, by any stretch, indicate that the prayer of the petitioner has been accepted and the relief sought, granted. It is only a measure to enable the petitioner to prove its bona fides. iii) The counter filed by the respondents does not anywhere indicate the stand of the first respondent as to what their decision is in such m....