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2023 (5) TMI 13 - HC - Service TaxSVLDR Scheme - benefit of scheme denied due to his inability to make payment of Rs.2, 74, 860/- pursuant to Form SVLDRS-3 in view of the expiry of the challan (mandate form) in the face of the fact that although the payment that was made vide RTGS dated 22 June 2020 was initially accepted but later on reversed and refunded to the Petitioner s bank account due to an expired challan - HELD THAT - The SVLDR Scheme is a Scheme that had been brought in by the Government put an end to legacy disputes in indirect tax matters which would benefit the tax payer assessees as well as the Revenue. The tax payers would have the benefit of ending the legacy disputes with the Revenue Authorities and the Revenue Authorities would in turn unlock the Revenues that were locked up in such disputes. The Apex Court in the case of M/S. SHEKHAR RESORTS LIMITED (UNIT HOTEL ORIENT TAJ) VERSUS UNION OF INDIA ORS. 2023 (1) TMI 256 - SUPREME COURT had while considering a challenge under the SVLDR Scheme held that the Appellant therein cannot be punished for not doing something which was important for it to do - The Apex Court holding as above allowed the appeal of the Appellant and setting aside the order of the High Court directed that the payment made by the Appellants therein be appropriated towards the settlement of dues under the SVLDR Scheme and the issue discharge certificate. Thus the Petitioner cannot be deprived of the benefit of the SVLDR Scheme merely on the basis of a technical issue of reversal of the amount paid by Petitioner prior to 30 June 2020 on the ground of expiry of challan for which clearly the Petitioner was not at fault. The Respondent-Authorities are directed to allow the Petitioner to pay the amount of Rs. 2, 74, 860/- under the SVLDR Scheme pursuant to the subject SVLDRS-3 and thereafter issue the necessary discharge certificate under the said scheme - petition allowed.
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