TaxTMI 
TaxTMI 
2023 (2) TMI 12
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....f Rs. 7,69,317/- under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 and to issue discharge certificate. 4. The Petitioner is a private limited company engaged in trading carpet tiles and false ceilings. The Petitioner is registered as a service provider under the provisions of the Finance Act, 1994. The Petitioner filed an electronic declaration on 31 December 2019 under Voluntary Disclosure Category of the Scheme of 2019 declaring Rs. 7,69,317/- as tax dues for the period from 1 April 2016 to 30 June 2017. Form SVLDRS-3 was issued by Respondent Nos. 4 and 5 on 10 February 2020 directing the Petitioner to make the payment of Rs. 7,69,317/- to avail the benefit of the Scheme of 2019. 5. It is the Petitioner's case that the Petiti....
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.... and the proof thereof is placed on record. The learned Counsel submitted that it is because of the lock down imposed that situation has arisen and even after an e-mail was received on 15 July 2020 calling upon the Petitioner to give response for payment, the Petitioner had attempted to make payment but the Respondents did not issue new challan. The learned Counsel relied upon the decision of the High Court of Gujarat in the case of M/s. L.G. Chaudhary Versus Union of India R/Special Civil Application No. 12366 of 2021 dated 14 October 2022 and contended that appropriate directions be given to the Respondents to accept the amount and give benefit of the Scheme of 2019. The learned Counsel for the Respondents submitted that the Petitioner ha....
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....ime, the petition was allowed and the Respondents were directed to accept the payment. In exercise of a writ jurisdiction, the Division Bench directed that the payment should be made along with interest. 12. The second aspect is that the Respondents on 15 July 2020 by an e-mail called upon the Petitioner and several other declarants that Form SVLDRS-3 was issued to them but payment is not made and whether the Petitioner is willing to pay the amount if opportunity is given. To which the Petitioner replied immediately next day stating that the Petitioner is ready to pay the amount. The Petitioner issued communications that the Petitioner is unable to pay under old challan as it was not allowed since the Scheme of 2019 having been closed but ....