2021 (12) TMI 339

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....AGNANAM, J. These Writ Appeals have been filed by the writ petitioner, challenging the common order dated 15.06.2021, dismissing the writ petitions, wherein, the appellant sought for a direction upon the 1st respondent to accept the payments in terms of Sabka Vikas (Legacy Dispute Resolution Scheme), 2019 ("SVLDR Scheme" for brevity), in Form-3, in compliance with 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 under the SVLDR Scheme. 2.The undisputed facts are as follows : The appellant is a partnership firm carrying on business of yarn brokerage/commission agent for M/s.Kandagiri Spinning Mills Pvt. Ltd., Salem. A show cause notice was i....

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....20, respectively, in respect of the two appellants and admittedly, the appellants, having not remitted the taxes within the said time, cannot plead a case that, on account of Pandemic, they were unable to comply with the orders. In fact, there were three writ petitions, which were heard together and in one of the writ petitions, which was also filed by one of the partners of the firm, i.e., in W.P.No.14454 of 2020, the learned Writ Court, by order dated 29.06.2021, granted relief to the said writ petitioner, whereas, the present appellants' cases were dismissed. It is not in dispute that the last date for payment stood extended to 30.06.2020. In fact, this has been admitted in Para No.5 of the counter affidavit on behalf of the responde....

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.... action has not been made within such time, stand extended to the 30th day of September, 2020 or such other date after 30th day of September, 2020 as the Central Government may, by notification, specify in this behalf. The proviso states that the Central Government may specify different dates for completion or compliance of different actions under Clause (a) or Clause (b). 5.Thus, in terms of the above Act, the time limit prescribed under Chapter-V of the Finance Act for completion of certain actions as stipulated under Chapter-V, stood extended till 30th September, 2020, and Section 6 of the Act deals with two situations, namely, period for completion and period of compliance. Therefore, the said provision has to be given a liberal inte....