9911796707
TMI Blog2020 (7) TMI 419X X X X Extracts X X X X X X X X Extracts X X X X ..... made as sufficient compliance of the scheme and further direct them to issue discharge certificate. [B] Your Lordships be pleased to issue a Writ of Mandamus or a Writ in the nature of Mandamus, or any other appropriate writ, direction or order, to the respondents, their servants and agents to accept the declarations filed by the Petitioners, and further directing the Respondents to accept the payment already made as sufficient compliance of the scheme and also direct to give personal hearing and consider the case afresh and issue discharge certificates under Section 127(8) of the Finance Act, 2019. [C] Pending hearing and final disposal of the present petition, Your Lordship may be pleased to direct the Respondent no.3 to consider the submission made by the Petitioners and give personal hearing or through virtual platform and thereafter issue Form SVLDRS-3 afresh. [E] An ex-parte ad-interim relief in terms of prayer "B" above may kindly be granted." 2. The facts giving rise to this writ application may be summarized as under: 2.1 The writ applicant No.1 is a company engaged in the work of civil construction since 1996-97. It appears from the materials on the record that a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2017 23,015/- Total 2,06,855/- 6 It appears that Mr. Dalal against whom the show cause notice was issued in his capacity as one of the partners also made a pre-deposit of Rs. 37,500/- by way of three challans from the account of the company as a condition precedent for filing the appeal before the first appellate authority. 7 The first appellate authority by its order dated 30.01.2018 upheld the entire order in original and dismissed both the appeals. 8. The writ applicants being dissatisfied with the order passed by the first appellate authority dismissing both the appeals preferred two separate appeals before the appellate Tribunal. The two appeals filed before the Tribunal are still pending as on date for final adjudication. The details of the pre-deposit made by the writ applicant No.1 company for the purpose of filing the two appeals before the appellate Tribunal is as under: Sr. No. Challan Nos. & Date Amount (Rs.) 1 00021 dated 18.04.2018 100/- 2 00022 dated 18.04.2018 7,673/- 3 00023 dated 18.04.2018 34,453/- 4 00024 dated 18.04.2018 26,828/- Total 69,054/- 9. It appears that in the Union Budget for the Financial Year 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h proceeded to issue the Form SVLDRS-3. Mr. Shah would submit that if an opportunity of hearing would have been given, then his clients would have been in a position to bring it to the notice of the authority that the necessary payment had already been made for the purpose of availing the benefit of the Scheme as a condition precedent. 15. Mr. Shah, the learned counsel appearing for the writ applicants in such circumstances pray that the impugned order in the Form SVLDRS-3 (Annexure-A) to this writ application be quashed and set aside and the respondents may be directed to give an opportunity of hearing to the writ applicants and take a fresh decision in accordance with law. 16. On the other hand, this writ application has been vehemently opposed by Mr. Ankit Shah, the learned Standing Counsel, appearing for the respondents. Mr. Shah straightaway invited the attention of this Court to the necessary averments made in the affidavit in reply filed on behalf of respondent Nos.1 to 4 respectively duly affirmed by the Principal Commissioner of Central GST, Ahmedabad- South. Mr. Shah invited the attention of this Court to the averments made in paras 15 to 19, which read as under: "15 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e found that the payment particulars in respect of the deposit of Rs. 8,27,382.91, as claimed by the petitioner, were not available in the department records and therefore, the Designated Committee had issued Form SVLDRS-2 under Finance (No.2) Act, 2019 on 28.04.2020 to the Petitioner whereby estimated amount payable was indicated of Rs. 8,27,382.91 and in terms of the provisions of Section 127(4) of the Finance (No. 2) Act, 2019, a personal hearing in the matter was fixed on 07.05.2020. In response, the petitioner filed the SVLDRS-2A on 6.5.2020 in which submitted that they do not desire an adjournment which implies that they would attend the personal hearing scheduled on 7.5.2020. However, they did not appear before the Designated Committee on the scheduled date and time for a personal hearing. 19. The petitioner failed to appear for personal hearing on the scheduled date and time and then on the basis of available records, the Designated Committee issued Form SVLDRS-3 under Finance (No.2) Act, 2019 by complying all the provisions of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 in which directed to the petitioner to pay estimated amount of Rs. 8,27,382.91." 17. Accor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iod of lockdown. We are of the view that one opportunity should be given to the writ applicants to put forward their case before the concerned respondent in person. 20. We do not propose to go into the merits of the various issues raised as regards the claim to avail the benefit under the Scheme. We are of the view that all the relevant aspects of the matter should be explained by the writ applicants before the concerned respondent in person. 21. In the result, the impugned communication in Form SVLDRS-3 is hereby quashed and set aside. The matter is remitted to the respondent No.3 herein i.e. the Designated Committee, Ahmedabad-South for fresh hearing on the issues in question. The respondent No.3 shall fix a particular date of personal hearing and intimate the same in writing to the writ applicants. The writ applicants upon receipt of such intimation shall appear before the respondent No.3 and make their submissions. Thereafter, the respondent No.3 shall pass a fresh order in accordance with law. 21.1 Let this entire exercise be undertaken at the earliest and shall be completed in any case within a period of six weeks from the date of the receipt of the writ of this order. We ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
