TaxTMI 
TaxTMI 
2024 (6) TMI 585
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....up for final hearing at the admission stage. 2. By this Petition under Article 226 of the Constitution of India, the Petitioner challenges letters dated 9th November 2020 and 5th January 2021 issued by Respondent No. 4-Deputy Commissioner, CGST & Central Excise, Belapur, Navi Mumbai whereby Respondent No. 4 has informed the Petitioner that the application under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 ("SVLDRS") cannot be processed since the Petitioner has failed to make the payment of the amount mentioned in SVLDRS-3 form and, therefore, the Petitioner is directed to make the payment of the demand raised vide Order-In-Original ("O-I-O") dated 9th February 2017 and issued on 21st June 2017. 3. The Petitioner is engaged in th....
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....said error. On 9th November 2020, Respondent No. 3 informed the Petitioner that since they have not made payment, their application cannot be processed further. 6. It is on the aforesaid backdrop that the Petitioner is before us today. 7. The Petitioner submits that it had generated the challan on the portal within 30 days of the issue of Form SVLDRS-3 and further clicked the "make payment" option, but an error was shown on the screen and, therefore, they could not make the payment within 30 days from the date of issue of Form SVLDRS-3. The Petitioner relied upon averments made in paragraphs 18 to 28 of the petition to submit that they had brought this error due to technical glitch to the notice of the Respondents. The Petitioner submits ....
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....d the documents annexed to the petition. 10. Admittedly, the SVLDRS-3 was issued by Respondent No. 3 on 25th February 2020 calling upon the Petitioner to make payment of Rs. 25,68,362.50/- within 30 days. The Petitioner generated a challan on the portal of the Respondents on 26th March 2020 which is within 30 days and again on 30th June 2020, but on account of technical glitch on the portal of the Respondents, the Petitioner could not make the payment. The averments to this effect has been made by the Petitioner in paragraphs 18 to 28 of the petition and admittedly same has not been denied by the Respondents in their reply. Furthermore in a letter issued by Ministry of Finance dated 14th July 2020 addressed to the Principal Chief Commissio....
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....that on account of technical glitch, the Petitioner could not make the payment and a grievance was raised by the Petitioner with the Respondents on this count and the admitted fact, as stated in paragraph 22 of the affidavit-in-reply that Petitioner is willing to make payment, in our view the Petitioner should not be denied the benefit of the SVLDRS when no fault can be attributed to the Petitioner. 13. The Petitioner is justified in relying upon the decision of the Co-ordinate Bench of this Court in the case of Jai Sai Ram Mech & Tech India P. Ltd. (supra) and Innovative Antares Pvt. Ltd. (supra) wherein on identical facts situation this Court had permitted declarant to make the payment and avail the benefit of SVLDR scheme. We do not fin....