TMI Blog2021 (7) TMI 257X X X X Extracts X X X X X X X X Extracts X X X X ..... 0.06.2020, the application ought to be treated as lapsed. There are no reason to keep this writ petition pending any more. The petitioner is permitted to make a representation within a period of one week from today, accompanied by a copy of this order to the Board and the Board is directed to consider the same and pass appropriate orders within a period of four (4) weeks from receipt thereafter. Petition disposed off. - W.P. No.9769 of 2020 And WMP.No.11894 of 2020 - - - Dated:- 29-6-2021 - Honourable Dr. Justice Anita Sumanth For the Petitioner : Mr.Mohd. Shaffiq for Mr.P.Purushotham For the Respondents : Mr.H.Siddarth Junior Standing Counsel ORDER Pursuant to the liberty granted to the petitioner, a memo dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uted by the petitioner and that computed by the respondent, the petitioner raised a query in Form 2A seeking a personal hearing to explaining its position, on 18.01.2020. vi) A personal hearing was afforded on 26.02.2020. vii) On 06.03.2020, Form 3 was issued by the Department quantifying the demand at a sum of ₹ 5,04,873/-. viii) The quantification of demand has attained finality and there is no dispute on this score raised by the petitioner. ix) The admitted position is the petitioner was required to pay the aforesaid amount within a peirod of of 30 days in terms of the Scheme, failing which the application lapses. x) The period of 30 days expired on 05.04.2020. xi) In the interim, the Country was locke ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as before me now, directed the petitioner to deposit the amount of duty within a fixed time frame and to thereafter approach the Chairman, Central Board of Indirect Taxes, with a request to accept the payment as made under the Scheme. 6. At paragraph 11, the Bench has expressed its view that some viable solution in such cases be found by the Board. No solution has been found and or placed before this Court till date, despite a period of six months having elapsed from the date of that decision. 7. The Board has also issued an Instruction in F.No.267/65/2020-CX-8 dated 14.07.2020 recognising the position that there were several declarants who were unable to remit the quantified amounts of duty under the Scheme before 30.06.2020 on a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arged for the lockdown period starting from 25.03.2020 till 30.06.2020 by the Respondent on account of delayed filing of GST return by the Assesses. 9. The Bench held that the reliefs sought touch upon the realm of policy and they were thus not inclined to entertain the Writ Petition. The prayer therein seeks an extension of the Amnesty Scheme, a cap on the late fees to be collected, exemption from collecting late fee and refund of amounts calculated, all in all, a re-writing of the Scheme itself. 10. In the present case, the facts as noticed above would indicate that the petitioner has complied with the Scheme requirements substantially in time, except for last stage of remittance of the quantified amount, where there was a delay ..... X X X X Extracts X X X X X X X X Extracts X X X X
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