2023 (2) TMI 667

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....titioner-M/s. Shoe Sales Corporation is seeking writ of certiorari for setting aside orders of the Designated Committee made under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (hereinafter referred to as 'SVLDR Scheme') whereby the application of the petitioner has been rejected vide letter/order dated 23.12.2019 (Annexure P-5) by observing as under:- "The said application was filed with respect to your appeal filed before Hon'ble CESTAT vide appeal no. E/52743/2015 EX-[DB] which is in pending state. However, as per concerned O-I-O no. 02/TS/D-III/2014-15 dated 19.05.2014, the matter involves Redemption Fine. The amount of fine in lieu of confiscation of goods has not been proposed for relief in the Sabka Vishwas ....

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....ing demand of duty, interest and penalty. He has referred to a judgment passed by the High Court of Gujarat in a case titled as Synpol Products Pvt. Ltd. Vs. Union of India, 2020 (32) G.S.T.L 705 (Guj.) (Annexure P-6). While interpreting the contents of the Sabka Vishwas Scheme, 2019, it was held that when the Central Board of Indirect Taxes and Customs had issued flyers, press release and FAQs, it was clearly stated that there would be full waiver of interest, fine and penalty and also complete immunity from prosecution and the cases involving redemption of fine and confiscation cannot be excluded under the said scheme. In this backdrop, the explanation given by the Board with respect to redemption fine cannot be treated separately than t....

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....e R-1) rejecting the application of the petitioner for relief under the SVLDR Scheme and have taken a plea that the letter/order was made on 23.12.2019 (Annexure R-1) and the Government had not extended the dates regarding the Sabka Vishwas Legacy Dispute Resolution Scheme, 2019. The order dated 23.12.2019 was served upon the petitioner through speed post on 04.01.2020 as informed by the Superintendent of Post Office, Faridabad vide letter dated 10.03.2021 (Annexure R-2). The writ petition has been filed on 07.01.2021 i.e. after a gap of more than one year of the date of the order and the same is liable to be dismissed on the ground of delay. Rejoinder by way of affidavit of the Proprietor Jagjit Singh of M/s. Shoe Sales Corporation dated ....

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....of time in this backdrop. Learned counsel for the petitioner has further submitted that keeping in view the ordinance dated 31.03.2020 issued by the Ministry of Law and Justice to provide relaxation in the provisions of certain Acts in view of the spread of pandemic COVID-19, the Ministry of Finance had also made rules to amend the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 by which payment was to be made on or before 30.06.2020 (Annexure P-8). The petitioner is ready to abide by the orders of the designated committee and would pay the redemption fine as well if his case is considered again. With respect to question of limitation, first of all the object of the SVLDR Scheme has to be seen. The main object of the scheme was to ....