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2021 (6) TMI 630 - KERALA HIGH COURTBenefit of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - refusal to accept the manual returns filed - HELD THAT:- Sub clause (3) of Rule 7 was incorporated with effect from 1.10.2011. A reading of the aforesaid provision would make it clear that the returns contemplated under Section 70 is required to be filed in the forms specified in Rule 7(1) and from 1.10.2011 onwards it is to be submitted in electronic form. Rule 7(3) is explicit that the half-yearly return shall be submitted electronically. No other method of submitting the half-yearly return is contemplated after 1.10.2011, as the wording used in the rule gives the requirement a mandatory colour. The word 'shall' used in the provision is reflective of the said intention of the rule making authority. The requirement of electronic filing is further evidenced by the provisions of the SVLDR Scheme, wherein also, it is specified that the declaration under Section 125 of the Act must be filed electronically. Thus, with the advent of information technology and its advancement, the shift from manual filing to electronic filing serves a salutary purpose and this Court cannot in exercise of its jurisdiction under Article 226 of the Constitution of India interfere with such seamless administration under the taxing statutes - also, the appellant does not have a case that he was prevented on account of any technical glitches, in filing the half-yearly return in the electronic form. Petition dismissed.
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