2023 (6) TMI 502

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...., quashing the same and directing the second respondent to accept the application in SVLDRS 3 No L160120SV300425 dated 16.01.2020 by extending the time limit for making balance payment under SVLDRS 2019 and accepting the payment already made in respect of tax dues quantified. 2. The facts in brief are as follows:- 3. The petitioner is engaged in providing storage and warehousing services. They had been registered earlier with the service tax regime under the head of 'Storage and Warehousing Services'. With the introduction of the GST, they had migrated to the new regime and has been allotted a new registration number. On 11.10.2019, they had been served with the order of the Joint Commissioner of GST and Central Excise, Madurai, d....

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....y have to enter the web-portal of the respondents to make the payment only through an authorized banker. Be that as it may, the petitioner was unable to adhere to the schedule given under the scheme, which envisaged that the payment had to be made within 30 days. This period was extended up to 30.06.2020 in the light of the COVID-19 lock down. The petitioner would submit that on 29.09.2020, the third respondent had issued a letter directing the petitioner to pay the arrears. The petitioner by letter dated 12.10.2020 requested time to remit the arrears. The petitioner had remitted a sum of Rs. 15,00,000/- on 24.06.2022 and Rs. 21,27,000/- on 03.10.2022, leaving the balance amount of Rs. 14,78,471/- as per the amount due under the scheme. 6.....