TaxTMI 
TaxTMI 
2022 (8) TMI 1053
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....ral Goods and Services Tax Act, 2017, Maharashtra Goods and Services Tax Act, 2017 and Integrated Goods and Services Tax Act, 2017 for the State of Maharashtra. 2. Petitioner has approached this court in view of the refusal on the part of respondents to issue discharge certificate in respect of tax dues covered by the declaration in Form 1 under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS). It is petitioner's case that they have paid the amount indicated in accordance with the SVLDRS within the permitted time but still the discharge certificate is not being issued. 3. Petitioner had not paid the service tax for the period October 2011 to June 2017. The Director General of Central Excise Investigation issued show cause n....
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.... was balance in the electronic cash ledger maintained by petitioner under the CGST Act. Petitioner decided to utilize a sum of Rs.2,89,15,115/- from its electronic cash ledger to discharge the estimated amount determined as payable by petitioner as per SVLDRS Form No.3 issued by Respondent No.4. Petitioner made enquiry with the help desk as to whether petitioner could utilize the amount available in the electronic cash ledger to discharge its liability under the SVLDRS. But petitioner received auto text message stating that they have to approach their respective Commissioner for Non SVLDRS challan because the method of payment proposed by petitioner was not the usual method prescribed. Notwithstanding this in view of severe cash crunch peti....
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.... a matter of concession but has to strictly comply with what is prescribed in the Finance Act, 2019. Mr. Mishra further submitted that Circular No.1070/3/2019 CX dated 24th June 2019 provides for procedure for making E-payment and that has to be strictly followed. 6. Mr. Mishra relied upon judgment of the Hon'ble Apex Court in Yashi Constructions vs. Union of India 2022 (58) G.S.T.L. 144 (S.C.) to submit that person who wants to avail the benefit of a particular scheme has to abide by the terms and conditions of the scheme scrupulously. In our view, the judgment is not applicable to the facts of this case because in that case petitioner did not deposit the amount under the SVLDRS within the time limit of 30 days. In SVLDRS the time cannot ....
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....x refund of Rs.34,65,92,330/- which it was held entitled to. The GST Department in this case relied upon Sub Section (5) of Section 127 of the Finance Act, 2019 to show that the payment should only be made electronically through internet banking. The High Court held that petitioner shall be deemed to have made the payment determined under Form SVLDRS - 3 and the GST Department was directed to adjust with one that was due to petitioner from the Income Tax Department. 9. SVLDRS is a statutory scheme, that provides some reliefs to the assessee in varying degrees. There is force in the submission of Mr. Nankani that the scheme in question, being for the benefit of assessees needs to be construed liberally to effectuate the purpose. There is no....
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....ubsumed in the new GST Regime. From a reading of the statement of object and reasons, it is quite evident that the scheme conceived as a one time measure, has the twin objectives of liquidation of past disputes pertaining to central excise and service tax on the one hand and disclosure of unpaid taxes on the other hand. Both are equally important: amicable resolution of tax disputes and interest of revenue. As an incentive, those making the declaration and paying the declared tax verified as determined in terms of the scheme would be entitled to certain benefits in the form waiver of interest, fine, penalty and immunity from prosecution. This is the broad picture the concerned authorities are to keep in mind while dealing with a claim under....