2021 (1) TMI 23 - GUJARAT HIGH COURT - Service Tax

Head Note / Extract:
Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - permission to make payment physically or electronically under the SVLDRS scheme - although the writ applicant was able to generate the challan, yet was not able to make the payment, as the portal reflected an error on the ICEGATE - HELD THAT:- The writ applicant should take up this matter with the Chairman, CBIC at the earliest by filing an appropriate application or representation - As a writ Court, it has its own limitations, but if the writ applicant is ready and willing to deposit the requisite amount, then, the Chairman, CBIC should look into the matter and try to resolve the dispute. Ultimately, the revenue is going to be benefited with the amount, that the writ applicant may deposit for the purpose of seeking the benefit under the Scheme, if found eligible. This writ application is disposed off asking the writ applicant to immediately approach the Chairman, CBIC with a request to accept the payment in any mode that Chairman may deem fit having regard to the scheme. Once such application or representation is filed, the Chairman, CBIC shall look into the same at the earliest and take an appropriate decision and communicate the same to the writ applicant in writing - application disposed off.