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2021 (12) TMI 626

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..... heme, 2019 ("the said Scheme" for short) with the following prayers: "20. In the above premises, the petitioners most respectfully pray as under:- A. That Your Lordships be pleased to issue an appropriate writ order or direction in the nature of a writ of Mandamus, or any other appropriate writ order or direction, directing the Respondents 2 to accept the SVLDRS Form 3 as generated for the Petitioner on 31-12- 19 and accept their balance payment and clear their case accordingly by issuing them all clearances as prescribed accordingly. AA. And or in the Alternative the impugned order in original DTD 1-2-2019, be quashed and the proceedings remanded for fresh adjudication upon following the principles of natural justice. AAA. And o .....

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..... he had also missed out on the show cause notice, which had been issued. He has all along shifted the onus upon the Chartered Accountant, who was required to tender the reply for the petitioner. A written representation on the part of the petitioner has resulted into ex parte adjudication of the order on 01.02.2019 confirming the duty demand amounting to Rs. 28,52,560/- along with amount of interest and penalty. 4. The petitioner has explained the personal family circumstances to urge that he was unable to take recourse to the said Scheme in August, 2019 and thereafter he had applied some time later. The petitioner was not available locally because of his wife's illness and had travelled to Uttar Pradesh from April, 2019 to February, 2020 .....

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..... e may also please be granted;" 5. Considering the expiry of the said Scheme on 21.09.2021, we had made a request to learned Senior Standing Counsel to inquire from the Department and he has taken detailed instructions urging before this Court that the said Scheme is already over. There is no scope for the case of the petitioner to be considered for the said scheme. He has been also repeatedly reminded of availability of the said scheme. Last such communication was on 22.05.2020, which is on record. He also had been reminded of the order in original of 01.02.2019 and the production of the copy of appeal along with the documentary evidence on 09.07.2019. According to learned Senior Standing Counsel, this expiry of time period has resulted o .....

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