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2023 (2) TMI 667 - HC - Service TaxRejection of application under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - rejection on the ground that the matter involves redemption of fine and this fine was in lieu of confiscation of goods which had not been proposed for relief in the said scheme as the said scheme only relates to the matters involving demand of duty, interest and penalty - time limitation. HELD THAT:- Reference can be made to an order passed by the Hon'ble Supreme Court in IN RE: COGNIZANCE FOR EXTENSION OF LIMITATION [2022 (1) TMI 385 - SC ORDER] had extended the period of limitation which was to expire during the period between 15.03.2020 till 28.02.2022 and all persons will have a limitation period of 90 days from 01.03.2022 - During the period of COVID-19, Reserve Bank of India had also issued notification dated 27.03.2020 (Annexure P-9) whereby Reserve Bank of India had granted moratorium of three months on all payments due from March 1, 2020 to May 31, 2020. In the same background, the Government of India had announced relief for the MSME under COVID times which has been placed on record by the petitioner as Annexure P-1 Learned counsel for the petitioner has further submitted that keeping in view the ordinance dated 31.03.2020 issued by the Ministry of Law and Justice to provide relaxation in the provisions of certain Acts in view of the spread of pandemic COVID-19, the Ministry of Finance had also made rules to amend the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 by which payment was to be made on or before 30.06.2020 (Annexure P-8). The petitioner is ready to abide by the orders of the designated committee and would pay the redemption fine as well if his case is considered again. Time Limitation - HELD THAT:- Since, the object of the SVLDR Scheme was to reduce litigation and the said Scheme is for the benefit of small tax payers, hence, for all intents and purposes, delay can be condoned by the Court as observed by the Supreme Court in the case of CENTAUR PHARMACEUTICALS PVT. LTD. & ANR. VERSUS STANFORD LABORATORIES PVT. LTD. [2022 (1) TMI 1269 - SUPREME COURT] that suo motu order extending limitation period on account of COVID-19 would also include the period which can be condoned in exercise of the statutory discretion. It is further observed that since the designated committee had wrongly rejected the case of the petitioner, there was no occasion for the petitioner to file a fresh application within the stipulated time and, hence, his case cannot be rejected on the ground of limitation. The matter is remanded back to designated committee to consider the case of the petitioner(s) as per the SVLDR Scheme and redetermine payable including redemption fee/fine under the SVLDR Scheme by passing fresh order - Petition allowed by way of remand.
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