TaxTMI 
TaxTMI 
2022 (1) TMI 616
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....021 passed by the respondent No.2 and to accept the payment of Rs. 1,51,797.20/- by the respondent Nos.1 to 3 under the(Legacy Dispute Resolution) Scheme, 2019 and to issue discharge certificate in form SVLDRS-4 in respect of the arrears payable by the petitioner within a specified time frame that may fixed by this Court. 2.With the consent of the learned counsel appearing for both side, this writ petition is disposed of at the admissions stage. 3.The petitioner is a business concern in the name and style of "Jai Guru Cables" functioning at Usilampatti, Madurai District, doing Cable TV Network telecasting business. It is registered on the file of the 4th respondent with GST Registration No.33AXJPM3135C2ZV. The petitioner was suffered with....
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....d in the petitioner's account has been re-credited in the same account. 9.On coming to know about the said re-credit of the amount in the account of the petitioner, the petitioner, in order to show his bonafide, again made an attempt on the next date, that is, on 01.07.2020, where also the amount has been initially debited from the account by way of NEFT transaction. However, on the next date, that is, on 02.07.2020, again the amount has been re-credited, probably, this time the respondents might have closed the receipt of amount through bank transaction by 30.06.2020. 10.Even thereafter, when attempts were made by the petitioner to make payment manually, for which, some instructions had been given by the respondents on 17.03.2021 in ....
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....he payment on or before the last date, that is, on 30.06.2020, he would not be entitled to get the benefit under the scheme. Accordingly, they rejected the plea of the petitioner to declare the petitioner under the scheme. The said order has been passed on 28.06.2021. Aggrieved over the same, the petitioner has moved this writ petition with the aforesaid prayer. 12.Reiterating the afore-stated facts, Ms.T.Tamil Yazhini, learned counsel for the petitioner would contend that, since the petitioner was considered to be eligible for get a declaration under the scheme, for which, the form had been issued, pursuant to which, the petitioner also made the payment on 30.06.2020 being the last date for making such payment, therefore, the said genuine....
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....of the scheme as well as the Circular dated 29.05.2020, the petitioner, since is not entitled to get any declaration, the designated committee, having reconsidered the issue, pursuant to the direction issued by this Court, decided to reject the same, and accordingly, the impugned order has been passed. 15.Therefore, the learned Standing counsel appearing for the respondents wants to sustain the order, and hence she seeks dismissal of the writ petition. 16.I have considered the said rival submissions made by the learned counsel appearing for both the parties and perused the material placed before this Court. 17.The very scheme itself was introduced only to give solace to the taxpayers, who are in due, to pay a particular percentage of amo....
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....tioner, however, on the next day, that is, on 02.06.2020, it has been again re-credited in the account of the petitioner. Therefore, these consistent efforts taken by the petitioner, ofcourse, during the last minute, cannot be disputed. 21.In this regard, it is further to be noted that, the very scheme itself is only to give solace to those, who are in default of tax arrears, and in order to make the One Time Settlement, these type of schemes are being introduced and implemented by the Central Government/Revenue to collect more tax and revenue within a particular time. Therefore, under the scheme, both the revenue as well as the assesses are benefited. But, at the same time, when the scheme is introduced, where certain procedures have been....