2021 (11) TMI 340

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..... Rawat and Mr. Pramod Kumar Rai, Advocates. Respondents Through : Mr. Akshay Amritanshu, Sr. Standing counsel with Mr. Nitin Khanna, Advocate. JUDGMENT MANMOHAN, J (Oral): 1. The petition has been heard by way of video conferencing. 2. Present writ petition has been filed challenging the intimation letter dated 14th September, 2020 issued by respondent No.4, Assistant Commissioner of Central .....

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..... rdance with the SVLDRS-1 filed by the applicant. Payment against the SVLDRS-3 issued was not made by 30.06.2020 in terms of the Section 127(5) of the Finance Act (No.2), 2019 read with Section 7(iv) of the Taxation and other laws (relaxation of certain provisions) ordinance, 2020 and accordingly the SVLDRS application had been treated as lapsed." 3. Learned counsel for the petitioner states that .....

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..... e under Section 125, except, when it relates to a case of voluntary disclosure of an amount of duty shall be verified by the designated committee based on the particulars furnished by the declarant as well as the records available with the Department. He states that the department has committed an error by not correcting the pre-deposit column. 4. Learned counsel for the petitioner states that th .....

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..... ough, learned counsel for the petitioner states that due to Covid-19 pandemic, he could not rectify the Declaration Form, yet this Court finds that as the said Form had been filed on 27th February, 2020, the petitioner had sufficient time before the onset of the second wave of Covid-19 pandemic to rectify its mistake. Allegedly, the same was done on 30th June, 2021 [date of the closure of the Sche .....

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..... of any default, the petitioner is at liberty to initiate proceedings against them, if permissible in accordance with law. 9. Accordingly, the present writ petition along with pending applications being bereft of merits is dismissed. 10. The order be uploaded on the website forthwith. Copy of the order be also forwarded to the learned counsel through e-mail.
Case laws, Decisions, Judgements, .....

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