2023 (4) TMI 81

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....No.4900 of 2023 - -<br>Service Tax<br>Honourable Ms.Justice P.T.Asha For the Petitioner : Mr.S.Venkatasubramaniyan For the Respondents : Mr.N.Dilip Kumar Standing Counsel ORDER This writ petition is filed by the petitioner for a Mandamus directing the first respondent to consider his representation dated 22.02.2023 to accept the payment of Rs.4,75,751.20/- in terms of SABKA VISHWAS (Legacy Dispute Resolution) Scheme, 2019 towards Full and Final Settlement of tax dues in light of the orders made by this Court in Jai Guru Cables - Vs - The Principal Chief Commissioner of GST in WP (MD) No.4260/2022 dated 01.04.2022 within the time stipulated by this Court and consequently direct to revoke the proceedings of the Central Revenue Aut....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ame, as if it is deemed to be credited to the Central Government account. It was only after the receipt of this letter that the petitioner came to the know that the amount had not been credited and immediately under cover of the letter dated 21.02.2023, he had forwarded a Demand Draft for the said sum to the second respondent herein. This was followed by another letter addressed to the first respondent on 22.02.2023 requesting him to consider accepting the belated payment under the scheme, in view of the various orders of this Court. The respondents, however, had not taken any action on the said representation and the account of the petitioner has been frozen. Therefore, left with no other alternative, the petitioner has filed the above wri....