2023 (8) TMI 1097

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....2.2019. The Designated Authority issued SVLDRS-3 on 27.02.2020. 2. As per the aforesaid order in SVLDRS-3 dated 27.02.2020 was required to pay a sum of Rs. 2,83,14,271/-. The petitioner appears to have issued a cheque for a sum of Rs. 2,83,14,330/- for making payment through RTGS facility through the 3rd Respondent bank on 30.06.2020 . The amount was debited and thereafter was immediately re-credited to the petitioner's account. The petitioner was informed about the same by the Indian Bank vide its letter dated 02.07.2020. 3. In the aforesaid letter, it is stated that the request for transfer through RTGS was received from the petitioner on 30.06.2020 together with cheque No.886305 for a sum of Rs. 2,83,14,330/- and that the afore....

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....ted 29.12.2020 issued by the first respondent informing the petitioner that since due date for payment of tax under the scheme expired on 30.06.2020 and therefore rejecting the request of the petitioner cannot be accepted. 6. The learned counsel for the petitioner has placed reliance on the following decisions:- i) Shekhar Resorts Ltd., vs. Union of India, 2023(68) G.S.T.L 225/2 Centax 99 (S.C) ii) M/s.L.G.Chaudhary vs. Union of India, R/Spl.L.A.No.12366 of 2021 dated 14.10.2022 iii) Subramaniya Siva Co-operative Sugar Mills Ltd., vs. Union of India, 2022(67) G.S.T.L 424 (Mad.) iv) Jai Guru Cables vs. Pr.Chief Commissioner of GST & C.Ex.Chennai, 2022(65) G.S.T.L 404 (Mad.) v) Malabar Erectors ....

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....lity on 29.03.2020 within 30 days from the date of receipt of a copy of this order. 24. If the petitioner pays the aforesaid amount within a period of 30 days from the date of receipt of a copy of this order, the respondent shall bring a closure to the case of the petitioner by accepting the payment subject to the petitioner fulfilling other conditions of the scheme. In case, the petitioner fails to pay the amount within the aforesaid time, the 4th respondent shall pass appropriate orders on merits in accordance with law after hearing. 10. This Court in paragraph-15, in Jai Guru Cables vs. PR.Chief Commissioner of GST & C.Ex., Chennai, 2022(65) G.S.T.L 404 (Mad.) has been held as follows:- 15. The scheme is intended to ....