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2024 (2) TMI 771 - HC - Service TaxBenefit of SabkaVishwas Legal Dispute Resolution Scheme (SVLDRS), 2019 - entitlement to discharge the due amount under the Scheme up to 29th May, 2022 - issuance of discharge certificate to the Petitioner in terms of Section 127(8) of Sabka Vishwas Legal Dispute Resolution Scheme (SVLDRS), 2019. Whether in view of the order passed by Hon’ble Apex Court in Suo-Motu Writ Petition IN RE: COGNIZANCE FOR EXTENSION OF LIMITATION [2022 (1) TMI 385 - SC ORDER], the period prescribed under SVLDR Scheme, 2019 for payment of the amount pursuant to declaration stand extended or not? - HELD THAT:- A bare perusal of the order passed by Hon’ble Apex Court, it would be evident that Hon’ble Supreme Court took suo-motu cognizance of the situation arising out of the challenge faced by the country on account of COVID-19 vires and resultant difficulties thereupon faced by litigants across the country in filing their petitions/applications/suits/appeals/all other proceedings within the period of limitation. It is in that background and to obviate the difficulties, Hon’ble Supreme Court extended the period of limitation of all such proceedings irrespective of the limitation prescribed under General Law or Special Law. The last extension was granted vide order dated 10.01.2022 and period of limitation between the periods 15.03.2020 till 28.02.2022 was excluded for the purpose of limitation prescribed under General or Special Law in respect of all judicial and quasi-judicial proceedings. Whether the case of the Petitioner would be covered under the aforesaid order of Hon’ble Supreme Court and the period prescribed under SVLDR Scheme, 2019 and the corresponding Rules for payment of the amount as determined by Designated Committee would stand extended in view of the exclusion of the period of limitation by the Hon’ble Apex Court for the period 15.03.2020 to 28.02.2022? - HELD THAT:- The order passed by Hon’ble Apex Court in Suo Motu Writ Petition No.(C) 03 of 2020 had an effect of extending the period of limitation under the General Law or under Special Law pertaining to judicial and/or quasi-judicial proceedings, but the said order did not extend the time limitation prescribed for making payment of an amount which has already been determined pursuant to culmination of quasi-judicial proceedings. In the present case, admittedly, pursuant to declaration filed by Petitioner on 14.01.2020, the Designated Committee has accepted the said declaration and vide Statement issued in Form SVLDR-3 dated 06.02.2020, has communicated to the Petitioner the amount payable by it. The Petitioner never raised any dispute with respect to the amount payable as determined by the Designated Committee and there was no occasion to raise any dispute as Designated Committee has accepted the amount declared by the declarant. Under the said circumstances, the process of adjudication being quasi-judicial in nature already ended on 06.02.2020 i.e. the date on which Statement in Form SVLDR-3 was issued to the Petitioner. There are no reason to interfere with the instant writ petition and, accordingly, writ petition is dismissed.
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