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TMI Blog2021 (1) TMI 23X X X X Extracts X X X X X X X X Extracts X X X X ..... he designated committee made under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, their servants and agents to allow the petitioner to make payment physically or electronically as determined under SVLDRS-3 dated 04.02.2020 and to issue a discharge certificate under Section 129 of the Sabka Vishwas (Legacy Dispute Resolution) Scheme upon depositing by the petitioner the amount specified by the designated Committee in this case. (B) That Your Lordship may be pleased to issue a writ or prohibition or any other appropriate writ direction or order to quash and set aside show cause Notice No.DGGI/AZU/GR.E./36-25/2020-21 dated 30.07.2020 and completely prohibiting the respondent No.5 to take any action in the show cause Notice No.DGGI/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atement. However, according to Mr. Tripathi, due to unavoidable circumstances, his client was not able to make the payment within the due date i.e. 05.03.2020 in terms of the Rule 7 of the Rules, 2019. The writ applicant requested the SVLDRS Committee to grant him extension of time for making the payment vide letter dated 04.03.2020. It appears that, thereafter, in view of the Covid19 pandemic, the due dates under Rule 7 of the Rules, 2019 came to be extended by the Government till 30.06.2020 by way of the Notification No.1 of 2020 (Central Excise) dated 14.05.2020. 4. The last date of making the payment even according to the Notification referred to above, was 30.06.2020. According to Mr. Tripathi, although his client was able to genera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d out so that the writ applicant is able to avail the benefit under the Scheme, if he is eligible. However, our order dated 11.12.2020 is quite clear. 2. Prima facie, it appears that although the writ applicant was able to generate the challan for the payment, yet on the portal reflected an error and in such circumstances, the payment could not be made in time. Prima facie, we are of the view that, technical clinch should not come in the way of the writ applicant in seeking benefit, if otherwise he is eligible. Mr. Raval shall assist this Court on this aspect. Post this matter on 23.12.2020." 5. We have heard Mr. A.S.Tripathi, the learned counsel appearing for the writ applicant and Mr. Nikunt Raval, the learned Central Government Stan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther availed the opportunity provided to them nor they have attempted to make online payment. The Legislation has provided more opportunity by amending the Rule 7 of SVLDR Rules, 2019 by Notification No. 01/2020-CE(NT) dated 14.05.2020. It is envisaged that in the said Rules, for the words" within a period of thirty days from the date of its issue' the words, figures and letters 'on or before the 30th day of June, 2020' shall be substituted." It is a fact that ample opportunity was provided to the petitioner for payment to settle their case, but in vain. They are claiming that they have attempted to make payment on last date of payment i.e. on 30.06.2020. If they had any problem with payment they could have raised such issue for technica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner is just proper and legal and is a separate issue which the petitioner cannot agitate in the present petition in the humbly submission of the answering Respondent and must separately contest on merits before the appropriate forum. The Respondent authorities have to issue demands/ show cause notices within time limit as envisaged under Finance Act, 1994 so that demands/ show cause notices could not be hit by time limit. Hence, the petitioner's claim is not tenable." 8. This is a very peculiar litigation, because either we believe the case of the writ applicant as regards the technical glitch he is talking about or we do not believe. This again be a disputed question of fact. However, we take notice of one letter dated 14.07.2020 at p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [email protected] and [email protected]. Yours faithfully sd/- (Abhishek Dwivedi) OSD (CX) 9. We are of the view that, having regard to the above that, the writ applicant should take up this matter with the Chairman, CBIC at the earliest by filing an appropriate application or representation. 10. As a writ Court, we have our own limitations, but if the writ applicant is ready and willing to deposit the requisite amount, then, the Chairman, CBIC should 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. 11. In such circumstances, we dispose of this w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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