TaxTMI 
TaxTMI 
2022 (8) TMI 665
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....relating to 4th quarter up to 31st October, 2012 and this Writ Petition was filed in February, 2019 against such grievence. Case according to the petitioner in brief are as hereunder: Primary issue in the writ petition is whether Respondent No. 6 being empowered under the Industrial Promotional Scheme, 2010 introduced vide Notification No. 483-F.T. dated 31/03/2010 (hereinafter, referred to as the "Scheme"), arbitrarily rejecting petitioner's application under the said Scheme for the Quarter Ending (Q.E.) June, 2012 and the only reason by memo dated 30/06/2016 is that the application had not been filed online. Petitioner submits that the intention of legislator to introduce the aforesaid Scheme was to provide financial assistance to speci....
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....y of 5 days. In response to Respondent No. 6's letter dated 16/05/2016, petitioner by its reply dated 01/06/2016, had explained the reasons for the delay in filing the said application. Petitioner further informed Respondent No. 6 that the State authorities had already granted them additional time of 15 days to file their returns due to the aforesaid technical glitch and again on 16/06/2016 petitioner repeatedly informed reasons for delay and prayed to condone the same. It is the grievance of the petitioner that the respondent No. 6 has not considered the reasons cited by the petitioner for the delay in filing the application and has arbitrarily exercised its discretion under Clause 4 of the Scheme in order to reject the application as non....
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.... Kolkata North Commissionerate, GST Bhawan -Vs- M/s. Hazemag India Pvt. Ltd. & Ors. Learned Advocate appearing for the State respondents opposing the Writ Petition submits as hereunder. Respondents submit that the Petitioner already had a period of extra 4 months to upload its return which it failed due to alleged internet breakdown according to it. This fact has no corroborative evidence. Petitioner later even could have prayed for filing it electronically. Petitioner could have attempted to file electronically even thereafter if it had failed it could have made a representation to the authorities for extension of time for permitting it to file or for accommodation and had such representations remained unanswered or the demand of the pet....
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....ence at the cost of some deserving party if such indulgence is shown to the petitioner now it will open up a sluice gate for litigations when similar type of persons who have slept over their respective rights and missed the bus for incentive and approach the court later all have to be considered. Respondents further submitted that beneficial legislation or provisions granting exemption from payment of tax should be strictly interpreted and when law says that a particular thing has to be done in a particular manner the said thing has to be done in such manner and in no other manner. Respondents submit that it is not the case of the petitioner that it has been discriminated against and it has never stated that others under similar circumst....
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....ure on the part of the petitioner in compliance of such terms and conditions including time and manner of making such application under the said incentive scheme Writ Court cannot alter or modify the terms and conditions of the said scheme in a way which is suitable to the petitioner and if in case of the petitioner such terms and conditions of a Government scheme is directed to be waived and allowed such benefit in spite of its failure to comply with the conditions of the said scheme after 10 years it will open a flood gate of litigations for those who are under the similar circumstances, moreso when the said scheme is not in existence at present and it is matter of record that in this case petitioner after simply writing few letters in 20....