TMI Blog2022 (4) TMI 1211X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 30.06.2020, respondent No.1 has only directed all the Principal Chief Commissioner / Chief Commissioner CGST CX All Zones to contact all major declarant who were unable to pay up to 30.06.2020 due to any difficulty but the period of Scheme was not extended by fixing time limit upto 30.09.2020. Once the Scheme has come to an end, no benefit can be extended to the petitioner hence the direction to decide the representation would be a futile exercise. The Division Bench of this Court in the cases of Maya Fan Air Engineering Private Limited Through Director Amit Chourasia Others v/s Union of India, Revenue Secretary, Ministry of Finance Others [ 2022 (1) TMI 1070 - MADHYA PRADESH HIGH COURT ] has held that once the Scheme has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 18. The petitioner deposited a sum of ₹ 5,00,000/- and ₹ 1,69,690/- before the issuance of show-cause notice. Meanwhile, the Government of India has introduced a scheme called Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The petitioner submitted an application in order to avail the benefit of the Scheme. Meanwhile, respondent No.2 passed the final order dated 14.01.2020 for recovery of service tax demand of ₹ 54,11,617/-. Under the aforesaid scheme, the petitioner applied for adjustment of pre-deposit of ₹ 1,69,690/-. The case of the petitioner was considered by Designated Committee on 12.02.2020 and determined the liability of ₹ 18,96,770/- under the Scheme. The petitioner was required to deposit th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... brought into force on 01.09.2019. The last date of payment of the settlement amount was extended in all cases up to 30.06.2020. The letter dated 14.07.2020 will not help the petitioner because it is internal communication, whereby only the data was to be collected but the period of the Scheme was not extended up to 30.06.2020. Hence, the present petition is liable to be dismissed. 04. We have heard learned counsel for the parties at length and perused the record. 05. Admittedly the petitioner could not deposit the determined amount under the Scheme of ₹ 18,96,770/- till 30.06.2020. By letter dated 30.06.2020, respondent No.1 has only directed all the Principal Chief Commissioner / Chief Commissioner CGST CX All Zones to contac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... benefit can be extended to the petitioner hence the direction to decide the representation would be a futile exercise. 08. The Division Bench of this Court in the cases of Maya Fan Air Engineering Private Limited Through Director Amit Chourasia Others v/s Union of India, Revenue Secretary, Ministry of Finance Others reported in 2022 SCC OnLine MP 129 and Rakesh Kumar Jain v/s Union of India, Secretary Ministry of Finance Department Others reported in 2022 SCC OnLine MP 522 has held that once the Scheme has already come to an end, no benefit can be granted to the petitioner who could not deposit the determined amount of tax before the last dated i.e. 30.06.2020. In view of the above, no case for interference is ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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