TaxTMI 
TaxTMI 
2026 (3) TMI 1152
X X X X Extracts X X X X
X X X X Extracts X X X X
....sed to issue a Writ of Certiorari/ Mandamus or a writ in the nature of Certiorari/Mandamus or any other writ, order or direction under Article 226 of the Constitution of India calling for the records pertaining to the Petitioner's case and after going into the validity and legality of the provisions, direct the Respondents to issue discharge Certificate Form SLVDRS-4 under the SVS, 2019 after taking the payment dated 28.07.2020 into consideration. (b) that this Hon'ble Court be pleased to issue a Writ of Certiorari or a writ in the nature of Certiorari or any other writ, order or direction under Article 226 of the Constitution of India calling for the records pertaining to the Petitioner's case and after going into the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....turing ayurvedic and chemical products and vide Order-in-Original bearing number 264/10/V/2008 dated 26th November 2008, a demand of excise duty amounting to Rs. 47,81,474/- along with penalty and interest was confirmed insofar as the Petitioner is concerned. ii. In the meantime the Central Government introduced the SVS, 2019 scheme to bring an end to pending litigation under the erstwhile Indirect Tax regime. The Petitioner availed of the SVS, 2019 scheme, and filed a total of 4 SVLDRS-1 applications under the aforesaid SVS, 2019 scheme. Out of the 4 applications filed by the Petitioner the Respondents accepted 3 of the aforesaid applications and issued Form SVLDRS-4. Further, the Respondents have not disputed the 3 applications f....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ssuance of SVLDRS-3 was further extended till 30th June 2020 vide instruction folio no. 267/78/2019-CX.8-Pt. III dated 29th May 2020. Accordingly, the Petitioner paid the tax amount of Rs. 19,12,589.60/- through NEFT on 29th June 2020 vide reference No. 0008933 which payment was initially accepted but thereafter the said payment was returned to the bank account of the Petitioner on the ground that the CPIN had expired. The Petitioner, thereafter on multiple occasions tried to generate a new challan from the CBEC website but was unsuccessful and the Petitioner by email dated 6th July 2020 and letter dated 13th July 2020 respectively, communicated the same to Respondent No.5 and requested for the re-generation of the challan. The Petitioner a....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Service V. Union of India & Ors. WP No. 679 of 2023 (Bombay HC). 6. In all the aforesaid decisions, particularly in the decision of Arjun Rampal (supra), following the decision of Shekhar Resorts Limited Vs. Union of India & Ors. (supra) it has been held that while considering the SVS, 2019 scheme the benefit thereof could not be deprived merely on the basis of a technical issue for which the assessee was not at fault. In the case of Cradle Runways Pvt. Ltd. (supra) the objective of the scheme has been reproduced, which reads as below:- "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 Sche....