TMI Blog2021 (1) TMI 806X X X X Extracts X X X X X X X X Extracts X X X X ..... echnical infraction at the end of the Respondent cannot be a ground to deprive the Petitioner the benefit of the Scheme. Thus, clearly, the ground on the basis of which the Petitioner s application has been rejected does not survive, and is liable to be set-aside. There is no impediment for the Court in allowing the Petitioner s request and we accordingly do so and set aside the impugned Statement dated 28th February, 2020 passed by the Respondent No. 2. Further direction is issued to the Respondent No. 4 to accept the Petitioner s Form SVLDRS-I and process the same under Section 126 of the Finance Act, 2019 - Petition allowed. - W.P.(C) 10843/2020 & CM APPL. 34012/2020 (for ad-interim ex-parte relief). - - - Dated:- 14-1-2021 - HON& ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Petitioner contends that the decision of the Respondent to reject the Petitioner s application is completely baseless, inasmuch as the Petitioner had indeed filed its return for the relevant period on 12th July, 2017. He submits that this fact has been completely overlooked by the Respondents and the impugned remarks, consisting of the impugned statement in Petitioner s Form SVLDRS-I dated 28th February, 2020, read with the impugned communication dated 28th February, 2020 sent by SMS by the office of the Respondent No. 4, have resulted in the Petitioner being deprived of the relief available under the SVLDR Scheme. 2. Mr. Gulati, further submits that the Petitioner is eligible to claim these reliefs in terms of the circulars issued by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ears of confirmed duty demand of ₹ 1 crore apart from ₹ 20 lakh penalty and interest as applicable. He has already paid ₹ 1 cr towards duty. So, the amount of tax dues is zero, and the amount payable under the Scheme is zero. 3. Besides, reliance is also placed on a Circular No. 1073/06/2019.CX dated 29th October, 2019, the relevant portion whereof is extracted below:- 2 (iii). A doubt has also been expressed whether a party who has filed an ST-3 return and has also paid the dues in FULL before filing the application but still wants to avail the benefits of the scheme for interest on the late paid dues is eligible. In this regard, attention is invited to illustrations (a) and (b) under Para 2(iv) of Circular No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be set-aside. 6. In this view of the matter, there is no impediment for the Court in allowing the Petitioner s request and we accordingly do so and set aside the impugned Statement dated 28th February, 2020 passed by the Respondent No. 2. Further direction is issued to the Respondent No. 4 to accept the Petitioner s Form SVLDRS-I and process the same under Section 126 of the Finance Act, 2019. Needless to say, at the time of consideration and processing of the Petitioner s application, the Respondent will take into consideration the circulars dated 25th September, 2019 and 29th October, 2019 quoted hereinabove. In case the Petitioner is found to be eligible in terms thereof, the necessary discharge certificate will be issued, allowin ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
