2022 (3) TMI 108 - HC - Service Tax

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - petitioner has not deposited the amount within time granted - HELD THAT - In the present case, the petitioner applied for the benefit of that scheme on 31st December, 2019, the last date for making the application. Upon that application being pressed, the Designated Committee issued form SVLDRS-2 on 06.02.2020 requiring the petitioner to deposit ₹ 9,94,040/-. SVLDRS-3 was also issued by the Designated Committee. The time period to make the deposit provided under Section 127 of the SVLDRS was of 30 days. Clearly, the petitioner has not deposited the amount within time granted to the petitioner. In absence of any provision to extend that time, prayer may never be granted to the petitioner. Petition dismissed.

Summary

Issues:
1. Petition for inclusion in the Sabka Vishwas Scheme processing
2. Petition to lift the bank account attachment

Analysis:
1. The petitioner sought a writ to be included in the processing of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, and to deposit the required amount as per SVLDRS-3. The scheme was introduced to resolve legacy disputes involving indirect tax. The petitioner applied before the deadline but failed to deposit the specified amount within the granted time frame. The Designated Committee issued SVLDRS-2 and SVLDRS-3, with a 30-day deposit period. As the petitioner did not meet the deposit deadline and no provision allowed for an extension, the court dismissed the petition due to lack of merit.

2. Additionally, the petitioner requested a writ to lift the attachment on their bank account held by Punjab National Bank. However, since the primary issue of non-compliance with the deposit requirement under the Sabka Vishwas Scheme was not resolved, the court did not find merit in granting relief for lifting the bank account attachment. Consequently, the court dismissed this aspect of the petition as well.

In conclusion, the High Court dismissed the petition as the petitioner failed to deposit the required amount within the specified time frame under the Sabka Vishwas Scheme. The court emphasized the importance of compliance with scheme requirements and noted that without meeting the deposit deadline, the petitioner's requests for inclusion in the scheme processing and lifting of the bank account attachment could not be granted.