Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2021 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (4) TMI 1105 - HC - Central ExciseIssuance of form SVLDRS-3 either electronically or manually - allowing the Petitioner to pay tax dues beyond 30th June, 2020 either electronically or manually - HELD THAT:- The Opposite Parties 3 and 4 are not justified in contending that only because the Petitioner filed SVLDRS-1 before the Rourkela Commissionerate, its request for acceptance of the declaration and payment of the admitted tax amount could not be considered. The Court finds this to be a hyper technical approach. As regards the Petitioner not availing the opportunity of hearing, the Court finds plausible the explanation offered by the Petitioner that it was unable to upload the documents in form SVLDRS-2A on 20th March, 2020 unless the answer to the question whether it wanted a personal hearing was answered in the negative. This appears to have been done involuntarily and in any event does not appear to be a good reason for the Opposite Parties to deny processing of the Petitioner’s declaration in Form SVLDRS-1 - a direction is issued to the Opposite Party No.3, Designated Committee, Bhubaneswar which in fact sent SVLDRS-2 to the Petitioner and on whose portal the Petitioner had uploaded its documents in SVLDRS-2A to now issue Form SVLDRS-3 to the Petitioner not later than 3rd May, 2021. Subject to the Petitioner thereafter paying the tax due as indicated therein within fifteen days thereafter, the opposite Party No.3 will issue to the Petitioner the discharge in SVLDRS-4. Petition disposed off.
|