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2022 (4) TMI 1211 - HC - Service TaxSeeking direction to the respondents to decide pending representation keeping in view Circular dated 14.07.2020 - Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - petitioner has failed to deposit the determined amount, within time limit - Scheme came to an end - whether the time limit can be extended further or not - HELD THAT:- Admittedly the petitioner could not deposit the determined amount under the Scheme of ₹ 18,96,770/- till 30.06.2020. By letter dated 30.06.2020, respondent No.1 has only directed all the Principal Chief Commissioner / Chief Commissioner CGST & CX All Zones to contact all major declarant who were unable to pay up to 30.06.2020 due to any difficulty but the period of Scheme was not extended by fixing time limit upto 30.09.2020. Once the Scheme has come to an end, no benefit can be extended to the petitioner hence the direction to decide the representation would be a futile exercise. The Division Bench of this Court in the cases of Maya Fan Air Engineering Private Limited Through Director Amit Chourasia & Others v/s Union of India, Revenue Secretary, Ministry of Finance & Others [2022 (1) TMI 1070 - MADHYA PRADESH HIGH COURT] has held that once the Scheme has already come to an end, no benefit can be granted to the petitioner who could not deposit the determined amount of tax before the last dated i.e. 30.06.2020. Petition dismissed.
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