Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2021 (1) TMI 23

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... look into the matter and try to resolve the dispute. Ultimately, the revenue is going to be benefited with the amount, that the writ applicant may deposit for the purpose of seeking the benefit under the Scheme, if found eligible. This writ application is disposed off asking the writ applicant to immediately approach the Chairman, CBIC with a request to accept the payment in any mode that Chairman may deem fit having regard to the scheme. Once such application or representation is filed, the Chairman, CBIC shall look into the same at the earliest and take an appropriate decision and communicate the same to the writ applicant in writing - application disposed off. - R/SPECIAL CIVIL APPLICATION NO. 15950 of 2020 - - - Dated:- 23-12-2020 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ,01,924.11/- settled under the SVLDRS Scheme, 2019 from the show cause Notice No.DGGI/AZU/GR.E./36-25/2020-21 dated 30.07.2020; (D) Pending hearing and final disposal of the present petition, Your Lordships may be pleased to stay the proceedings initiated against the petitioner in show cause Notice No.DGGI/AZU/GR.E./36-25/2020-21 dated 30.07.2020; (E) An ex parte ad-interim relief in terms of para 18 (D) above may kindly be granted. 1. We need not state the facts of this case in detail, as our two orders dated 11.12.2020 and 18.12.2020 respectively are quite self explanatory. 2. The order dated 11.12.2020 reads thus: 1. We have heard Mr. Aditya Tripathi, the learned counsel appearing for the writ applicant. 2. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s unpaid. Mr. Tripathi invited the attention of this Court to the detailed letter dated 13.07.2020 addressed by his client to the Superintendent, SVLDRS Committee, Ahmedabad in this regard, but according to him, there is no response till this date. 5. Let Notice be issued to the respondents, returnable on 18.12.2020. Mr. Tripathi, the learned counsel appearing for the appellant shall ensure that one set of the entire paper-book is furnished to Mr. Devang Vyas, the learned Additional Solicitor General of India at the earliest, so that, by the next returnable date, Mr. Devang Vyas can seek appropriate instructions as to whether it is possible at this point of time to extend the benefit of the Scheme, 2019. The respondents shall take notice of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ically under the SVLDRS scheme, in view of the fact that although the writ applicant was able to generate the challan, yet was not able to make the payment, as the portal reflected an error on the ICEGATE. 7. The affidavit-in-reply has been filed on behalf of the respondents Nos. 2 to 5, wherein, the following has been stated : 5. It is submitted that the said petitioner has filed online SVLDR-1 declaration dated 27.12.2019. After the scrutiny of online declaration of the Petitioner, SVLDR (Designated Committee) has determined the amount of ₹ 28,01,924.11, payable by the petitioner and issued only SVLDR-3 form dated 04.02.2020 requesting the petitioner to make payment of ₹ 28,01,924.11 towards full and final settlement o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... icants have availed the opportunity and made payment on last day for payment i.e. 30.06.2020. Respondent no.4 submits that there is no provision permitting relaxation for permitting payment at the instance of petitioner. 6. It is submitted that vide Circular No. 267/65/2020-CX-8 dated 14.07.2020, the CBIC had requested all Chief Commissioners to a conduct a survey of how many declarants are likely to pay dues by 30.09.2020, but the date for payment was not extended and, therefore, the petitioner cannot pay after 30.06.2020. 7. The petitioner has put forth that they were not allowed extension for payment in respect of their letter 04.03.2020. Even when Legislation has extended the date for payment under SVLDR, the petitioner has .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... l Board of Indirect Taxes and Customs (CX Wing) Room No. 244C, North Block New Delhi, 14 July, 2020 To, (1) The Pr. Chief Commissioner/Chief Commissioner CGST CX, All Zones (2) Pr Director General, DGGI, New Delhi. Madam/sir, Sub.: Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 declarants willing to pay dues as declared in SVLDRS 3-reg. As per the data consolidated on the basis of the report received from DG (System) and the Zonal Chief Commissioners of CGST CX (copy enclosed), it is revealed that an amount of ₹ 3972.01 crores in respect of 23,781 ARNs is pending realization as on 01.07.2020. 2. The matter was put up to Chairman, CBIC, who has directed that Zonal Cc .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates