2023 (2) TMI 484

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....spondent No.1 who did not issue discharge certificate in Form SVLDRS-4 under Section 127(8) of the scheme of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 and under Rule 9 of Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019 within 30 days of the date of payment i.e., 30th June 2020 and recovery of penalty of a sum amounting to Rs.12,15,185/- by attachment of bank account of the petitioners on 23rd April, 2021. It is the case of the petitioner that on 7th December, 2017 the respondent No.3 passed an order recording petitioners' obligation to pay tax for the period 2011-2012, 2012-2013, 2013-2014, 2014-2015 and demanded tax (including cess) of Rs.7,83,780/-. The petitioners paid taxes of Rs. 7,41,404/- before passing o....

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....as been specified in, or prescribed or notified under, the specified Act for payment of any amount towards tax or levy, by whatever name called, which falls during the period from the 20th day of March, 2020 to the 29th day of June, 2020 or such other date after the 29th day of June, 2020 as the Central Government may, by notification, specify in this behalf, and such amount has not been paid within such date, but has been paid on or before the 30th day of June, 2020, or such other date after the 30th day of June, 2020 as the Central Government may, by notification, specify in this behalf, then, notwithstanding anything contained in the specified Act,- (a) The rate of interest payable, if any, in respect of such amount for the peri....

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....ity is illegal and arbitrary and liable to be quashed. In support of his contention the learned advocate for the petitioner relies on a decision of the Hon'ble Supreme Court in the case of Union of India versus Vishnu Aroma Pouching (P.) Ltd. reported in (2021) 129 taxmann.com 17 (SC). The said report relates to payment of G.S.T. and filing of returns. The fact of the said report is that for August, 2017 the petitioner discharged its total tax liability, partly by paying tax in cash and partly by paying tax through legally availed input Tax Credit (ITC) on 19.09.2017. Thereafter the petitioners proposed to furnish GSTR-3B which system accepted, however, though payment of tax liability had been fully made by petitioner, due to system cras....

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....f India reported in 2023-TIOL-160. The learned advocate for the respondents, on the other hand, submits that the petitioners wanted to get the relief under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. Referring to a decision of the Hon'ble Supreme Court reported in 2022 (58) GSTL 144 (SC) M/s. Yashi Constructions versus Union of India and Ors. it is submitted by the learned advocate for the respondents that when the petitioners wanted to avail the benefit of a particular scheme they have to abide by the terms and conditions of the scheme scrupulously. If the time is extended not provided under the Scheme, it will tantamount to modifying the Scheme which is the prerogative of the Government. Since SVLDRS-3 Form clearly stipulat....

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....otification dated 21st August, 2019. Rule 7 of the said notification runs thus:- "Formation and manner of making the payment - Every declarant shall pay electronically the amount, as indicated in the Form SVLDRS-3 issued by the designated Committee, within a period of 30 days from the date of its issue." However, Rule 7 was subsequently amended vide notification dated 14th May, 2020 and the words "within a period of 30 days from the date of its issue" was substituted by the words figures and letters "on or before the 30th day of June, 2020". It is needless to say that the when a procedural law is amended, it takes effect retrospectively. Thus, Rule 7 of the above notification is to be read in the following manner that every d....