TMI Blog2021 (6) TMI 630X X X X Extracts X X X X X X X X Extracts X X X X ..... tronically. No other method of submitting the half-yearly return is contemplated after 1.10.2011, as the wording used in the rule gives the requirement a mandatory colour. The word 'shall' used in the provision is reflective of the said intention of the rule making authority. The requirement of electronic filing is further evidenced by the provisions of the SVLDR Scheme, wherein also, it is specified that the declaration under Section 125 of the Act must be filed electronically. Thus, with the advent of information technology and its advancement, the shift from manual filing to electronic filing serves a salutary purpose and this Court cannot in exercise of its jurisdiction under Article 226 of the Constitution of India interfere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fused to accept the manual returns filed by him. The refusal of the department to accept the manual returns resulted in the writ petition. 3. The learned single Judge after noticing Rule 7(1) and rule 7(3) of Service Tax Rules, 1994 held that the return ought to have been filed in the electronic form with effect from 1.10.2011 and the same having not been filed in the manner required under law, the relief claimed by the appellant was not liable to be granted. 4. Aggrieved by the dismissal of the writ petition, appellant assails the judgment contending that the interpretation adopted by the learned single Judge was incorrect and that rules never prohibited filing of returns in the manual form, though the electronic form may be preferab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... form. Rule 7(3) is explicit that the half-yearly return shall be submitted electronically. No other method of submitting the half-yearly return is contemplated after 1.10.2011, as the wording used in the rule gives the requirement a mandatory colour. The word 'shall' used in the provision is reflective of the said intention of the rule making authority. 9. It is also the admitted case of the appellant that pursuant to the introduction of Rule 7(3), appellant had also understood the meaning of the said rule in the above terms. Appellant had been submitting his half-yearly return only in the electronic form and not in the manual form. The exception to such method of returns filed by the appellant was Ext.P1 the return relating t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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