TaxTMI 
TaxTMI 
2024 (10) TMI 1742
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....to restore the FORM SVLDRS-4. 2. Dr.A.Thiyagarajan, learned Senior Counsel for the petitioner would submit that the petitioner filed an application on 31.12.2019, for availing the benefit of the Scheme called Sabka Vishwas Legacy Dispute Resolution Scheme, 2019 (SVLDR Scheme); that the said application was scrutinized and Form SVLDRS.3 was issued, whereby, the petitioner is required to make the payment on or before 30.06.2020, though the petitioner remitted the tax due, there was a delay of one day in remitting the same, i.e. on 01.07.2020; that the reason for the delay is owing to Covid-19, lock down period. The learned Senior Counsel also placed reliance on the decision rendered by this Court in W.P.No.11601 of 2021 dated 30.10.2023, w....
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....elay of one day, i.e. on 01.07.2020. The reason for the one day delay is due to Covid-19 lock down period. However, the respondent passed an order dated 10.07.2020, cancelling SVLDRS-4, citing the delay of one day. Challenging the said order, the petitioner has filed this Writ Petition. 6. There is no dispute on the aspect that during the year 2020, Covid-19 was at peak, during which period, there was complete shut down and the Companies were not in a position to run their business successfully, as they did before, as an aftermath, they faced huge financial constraint, resulting in loss or closure of their business. Despite the same, since the Income Tax Department harassed the assessee on account of non-filing of returns in time and als....
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.....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. 13. 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 situation. Even according to the petitioner, the said scheme was extended upto 30.09.2020 for making the payment by virtue of the Not....
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....nt 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 ....
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....tion of all these aspects, this Court is of the view that the amount, which was paid by the petitioner on 02.03.2021 shall be consider as the amount paid under the SVLDRS Scheme and hence, the Department is bound to issue the Form SVLDRS4 with regard to the discharge of liabilities. 21. Under these circumstances, this Court is of the view that the application, filed on 13.02.2023 consequent to the payment made by the 15/17 https://www.mhc.tn.gov.in/judis/w.p.no.11601 of 2021 petitioner has to be accepted under the scheme by the respondent and in such view of the matter, this Court has no hesitation to direct the respondent to issue Form SVLDRS-4 to discharge the tax liabilities within a period of 30 days from the date of receipt of....