TaxTMI 
TaxTMI 
2023 (11) TMI 899
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....is a former partner of the company which has since been dissolved in the year 2019. He has exercised option under the Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019 vide application reference ARN LD2812190000261 dated 28.12.2019 towards the demand of Service Tax raised by the fourth respondent vide Order No. 08/2019 dated 23.5.2019. The third respondent accepting the petitioner's application dated 28.12.2019 issued order SVLDRS Form -3 on 27.02.2020 quantifying the payable amount at Rs. 3,17,090/- payable on or before 30.06.2020. However, according to the petitioner, due to COVID pandemic, the petitioner closed down the business and was unable to mobilise the requisite amount for payment by 30.6.2020. Further the petitioner was under bona fide belief that as per the notification dated 27.6.2020 issued by the Government, the due date for payment of Service Tax was extended upto 30.9.2020. Hence, the Petitioner has submitted a detailed representation to the competent authority to extend the outer time limit to settle the dues, which was rejected by the competent authority. Aggrieved by the same, the petitioner filed a Writ Petition in W.P.No.14454 of 2020 before this Court....
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....otification dated 27.6.2020, but later he came to know that no such extension beyond 30.6.2020 was made. 5. The learned counsel would further submit that the petitioner has immediately filed a Writ Petition in W.P.No.14454 of 2020 on 28.09.2020, seeking a direction to the 1st respondent to accept the payment of Rs. 3,17,090/- in terms of SVLDR Scheme Form -3 and this Court also vide order, dated 21.06.2021 directed the petitioner to pay Rs. 3,17,090/- along with interest at 15% computed from 01.07.2020 till date within a period of one week and accordingly, the petitioner also made payment of Rs. 3,63,870/- vide challan dated 22.6.2021 and reported to this Court and taking note of the same, vide order dated 29.06.2021, disposed of the writ petition, permitting the petitioner to make a representation for acceptance of its application under SVLDR Scheme and also directed the Board to consider the same. However, unfortunately, the respondents vide order dated 27.08.2021 rejected the representation, which cannot be sustained. He would rely upon the decision reported in "M/s.Though Blurb versus UOI" (W.P.No.871 of 2020, dated 27.10.2020 Bombay High Court); "Eureka Fabricators Pvt.Ltd.....
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....ed this Court by filing a Writ Petition in W.P.No.14454 of 2020, wherein, this Court, vide order dated 21.06.2021 directed the petitioner to remit the amount under the scheme at Rs. 3,17,090/- along with interest at 15% from 01.07.2020 till the date of payment. 10. Pursuant to the same, the petitioner had remitted the amount by way of challan on 25.06.2021. Taking note of the payment, this Court vide order, dated 29.06.2021 disposed of the above said Writ Petition with the following observation: "3. I see no reason to keep this writ petition pending any more in the light of the position that the petitioner has, according to it, remitted the balance of the amount under its declaration. The petitioner is permitted to make a representation for acceptance of its application under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 within a period of one week from today, accompanied by a copy of this order to the Board and the Board is directed to consider the same and pass appropriate orders within a period of four (4) weeks from receipt thereafter." 11. It is pertinent to note that as against the above orders of this Court, viz., dated 21.06.2021 and 29.06.2021, ....
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....ended upto 15.01.2020 by virtue of Notification dated 31.12.2019. Thereafter, with regard to payment of tax under the said scheme, in terms of the intimation provided by the respondent to the petitioner, the said time limit was extended up to 31.12.2020 by virtue of the Notification No.450/61/2020. 17. Under these circumstances, since the Central Government was delegated with power to fix the time limit for availing the scheme and for making the payment, the Central Government came with the Notifications and provided time limit for the same and the said time limit was extended from time to time due to COVID pandemic. Even according to the petitioner, the said scheme was extended upto 30.09.2020 for making the payment by virtue of the Notification dated 27.06.2020. 18. Therefore, it is clear that the provisions under the Finance Bill, with regard to the fixation of time limit for availing the scheme and with regard to the extension of time for making payment of tax, is directory in nature. If it is mandatory, there will not be any delegation with regard to the Central Government to fix the time limit for availing the scheme and payment of tax. Since there is delegation with re....