TaxTMI 
TaxTMI 
2024 (3) TMI 1498
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.... Court may be pleased to issue a writ of mandamus or writ in the nature of mandamus or any other appropriate writ/order/directions to the Respondent No. 5 to set aside/quash Show Cause Notice cum Demand Notice No. CGST-NM/Div-IV/R-III/SCN-SVLDRS VOL/JST/1424/2020- 21 dated 30.12.2020 issued by Respondent No. 5; c. That the Hon'ble Court may be pleased to issue a writ of mandamus or writ in the nature of mandamus or any other appropriate writ/order/directions to Respondents to accept payment of the estimated amount of Rs. 1,95,024/- the Scheme as per Form No. SVLDRS-3 No. L210220SV300211 dated 21.02.2020 and issue discharge certificate in Form No. SVLDRS4 under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 in respect of Application/Declaration in Form No. SVLDRS-1 bearing ARN No. LD3112190009138 dated 31.12.2019; d. That the Hon'ble Court may be pleased to issue a writ of mandamus or writ in the nature of mandamus or any other appropriate writ/order/directions to Respondents to accept payment of the estimated amount of Rs. 5,98,445/- as per Form No. SVLDRS-3 No. L210220SV301977 dated 21.02....
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....0008771, LD311219000855 and LD3112190008914, for the period from January, 2013 to March, 2015, Respondent No. 3 issued Form No. SVLDRS-3 dated 21st February, 2020 quantifying the estimated amount payable under the Scheme, and on payment of the estimated amount by the Petitioner, Respondent No. 3 issued Form No. SVLDRS-4 i.e. the Discharge Certificate for full and final settlement of Tax dues under the Scheme. 7. In respect of three applications/declarations in form No. SVLDRS-1 bearing ARN No. LD3112190009009, LD3112190009058 and LD3112190009138, for the period from April 2015 to June 2017 being the subsequent period, Respondent No. 3 issued Form SVLDRS-3 quantifying the estimated amount payable under the Scheme on 21st February 2019. The due date for payment of the estimated amount under the Scheme was within 30 days of issuance of Form No. SVLDRS-3 i.e. 21st March 2019. 8. Respondent No. 1 announced relief amid the Covid-19 pandemic and nationwide lockdown and extended the last date for payment of dues to 30th June 2020 under the Scheme vide Taxation and Other Laws (Relaxation of Certain Provisions) Act, 2020. 9. Due to the im....
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....d the limitation by excluding the period from 15th March 2020 till 2nd October 2020 (which was further extended till 28th February 2022). It is hence contended that the Respondents ought to have accepted the payment of estimated amount of Rs. 15,05,875/- vide the three Challans dated 1st January 2021, 14th February 2021 and 14th February 2021 against Form SVLDRS-3 for the period from April 2015 to June 2017 under the Scheme and ought to have issued Discharge Certificates in Form SVLDRS-4. In support of the contentions on behalf of the Petitioner reliance is placed on the decision of the Madras High Court in M/s. RR Housing (India) Pvt. Ltd. vs. the Designated Committee (SVLDS) and Anr. [W.P.No.11601 of 2021 and W.M.P. No. 12352 of 2021 dated 30th October 2023] 15. The Respondents have contested the Petitioner's case. An Affidavit in Reply dated 18th August 2023 is filed on behalf of the Respondents to support the Order-in-Original dated 20th April 2023. The Respondents contend that Forms SVLDRS-3 quantifying the estimated amount payable under the Scheme were issued on 21st February 2019. The due date for payment under the Scheme was within 30 days of issuance of Form S....
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....LDRS 3 was also issued by the respondent to the petitioner on 13.02.2020. However, due to the COVID pandemic situation, the petitioner had remitted the demanded tax amount only on 02.03.2021 through a regular challan. Thereafter, the respondent was supposed to issue Form SVLDRS 4 to discharge the entire liabilities towards tax under the said Scheme. However, the same was not issued. 10. The learned counsel for the respondent would fairly submit that the petitioner had availed the scheme within the prescribed time and hence, they had issued Form SVLDRS 3. However, though the intimation in Form SVLDRS 3 was issued on 13.02.2020, the demanded tax amount was paid only on 02.03.2021, which is beyond the prescribed time limit. Therefore, they are not in a position to issue Form SVLDRS 4 to the petitioner to discharge the tax liabilities. 11. Further, the learned counsel would contend that the extension was granted only upto 14.03.2020 and hence, any payment made after the said period will not be considered or appropriated under the said scheme and the same would be appropriated only against the original tax due. 12. He would also submit that the scheme was orig....
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....ly the prevailing situation and the inability of the petitioner due to the said pandemic would be the factors that have to be considered by this Court to pass an appropriate order. In the present case, no doubt that the petitioner had paid the amount on 02.03.2021 during the pandemic period. Therefore, under these circumstances, certainly, this Court can interfere and look into the grievances of the petitioner and if this Court is satisfied, this Court will consider the same and pass appropriate orders. 17. The judgement of the Hon'ble Supreme Court, dated 27.09.2023 in Special Civil Application No. 844 of 2022, was also placed before this Court, wherein the order passed by the Division Bench of the High Court, rejecting the extension of time for making payment under the Scheme, was challenged. The said judgement dated 27.09.2023 was dismissed in the SLP stage itself without assigning any reasons. Further it is clear that no submission was made as to whether the provision is mandatory or directory before the Hon'ble Supreme Court and under the said circumstances only, the aforesaid dismissal order was passed. However, the said aspect was pressed before this Co....