TaxTMI 
TaxTMI 
2024 (8) TMI 155
X X X X Extracts X X X X
X X X X Extracts X X X X
.... JUDGMENT (PER JITENDRA JAIN, J.) 1. Rule. Rule made returnable forthwith. By consent of the parties, heard finally. 2. By this petition under Article 226 of the Constitution of India, Petitioner challenges communication dated 6th September 2021 issued by Respondent No. 5 directing Petitioner to pay whole of service tax liability along with interest and penalty. According to Respondent No. 5, Petitioner is not entitled to the benefit of Sabka Vishwas (Legal Dispute Resolution) Scheme 2019 (SVLDRS) because tax dues as per the said scheme was paid on 1st July 2020 which is after due date of 30th June 2020. 3. Petitioner is engaged in business of providing solutions for accessing all kinds of facades which involves designing, fa....
X X X X Extracts X X X X
X X X X Extracts X X X X
....f Respondents in calling upon Petitioner to pay the demand along with interest and penalty. 6. Petitioner submits that in paragraph 4.20 of the petition, they have averred that on account of technical glitches on the portal, they could not make the payment before 30 June 2020. Petitioner further submitted that they had addressed a letter dated 11th September 2021 to Respondents bringing to their notice the technical difficulties faced by them in making the payment. However, Respondents did not reply to the said letter. Petitioner submits that there is no benefit accruing to them in delaying the payment by one day and, therefore, no mala fide can be attributed. Petitioner, inter alia, has relied upon following decisions in support of its ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 1st July 2020 can be said to have been made as per SVLDR Scheme. 9. The objective of SVLDR Scheme has been culled out by the Co-ordinate Bench of this Court in the case of Capgemini Technology Services India Limited Vs. Union of India (2020) 121 taxman.com 107 (Bom.), wherein the High Court has observed as under:- "From the above, we find that as a one time measure for liquidation of past disputes of Central Excise and Service Tax, the SVLDR Scheme has been issued by the Central Government. The SVLDR Scheme has also been issued to ensure disclosure of unpaid taxes by an eligible person. This appears to have been necessitated as the levy of Central Excise and Service Tax has now been subsumed in the new GST Regime. From a readin....
X X X X Extracts X X X X
X X X X Extracts X X X X
....as, therefore, under a bona fide belief that he could make the payment on 1st July 2020 which admittedly he has paid on said date. 11. In our view, therefore, on the facts of the present case denying the benefit of SVLDR Scheme would not only be contrary to the objective of the Scheme, but also would be injustice to Petitioner declarant who otherwise is eligible. The decision relied upon by Respondents in Yashi Construction (supra) is not applicable to the facts of the present case, since in the case before the Supreme Court, the payment was not made on account of financial constrain, whereas in the case before us the payment has been made but on account of technical glitch could not be made on 30th June 2020, but was made on 1st July 20....