9911796707
TMI Blog2023 (2) TMI 372X X X X Extracts X X X X X X X X Extracts X X X X ..... 20187, 20194, 20192, 20180, 20167, 20171, 20179, 20170, 20169, 20176, 20174, 20181, 20188, 20166 & 20191 of 2021 Rev.Aplw.No.116 of 2021 THE HONOURABLE DR. JUSTICE ANITA SUMANTH For the Petitioner : Ms.Jayalaksmi .P For the Respondents : Mr.Pramod Kumar Chopda Senior Standing Counsel ORDER These applications have been filed seeking review of order dated 09.07.2021, wherein a batch of writ petitions in WP.Nos.14152 of 2021 and batch, filed by the petitioner had been dismissed. The prayer in the writ petitions had been for a mandamus directing the Designated Committee to accept remittance of tax under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (in short 'SVLDRS'), as stipulated by the petitioners in their appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nse to an e-mail received from the Customs Authorities calling for immediate payment of the outstanding dues. 4. According to the learned counsel for the petitioner, the factum of email came to their knowledge after the order dismissing the writ petitions was passed by this Court and hence, there had been a bonafide and inadvertent error in not presenting the same before the Court. 5. Learned Senior Standing Counsel appearing for the respondents does not very seriously object to the maintainability of the review applications, though he would tentatively counter the e-mail itself, stating that the same has not been received by the authorities. 6. A copy of the e-mail has been placed at page 39 of the compilation of documents along with a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r extension of time, the Court had granted the benefit of further extension till 30.09.2020 putting the assessees to terms by way of interest at the rate of 15%. This order has also been followed subsequently by Single Judges including this Court in W.P.No.19919 of 2020, 2942 of 2021 & 17428 of 2022 in order dated 08.09.2022. 11. It is relevant to note that order dated 26.08.2021 has been accepted by the revenue and no special leave petition has been filed. In the interests of consistency, it stands to reason that in cases where an assessee has, prior to 30.06.2020 sought extension of time, such extension must be granted putting that assessee to terms. 12. This view also finds support from an Instruction issued by the Central Board of Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xamined in the Board. It is hereby clarified that henceforth all such references for grant of approval of manual processing of the declarations need not be made to the Board and such cases can be processed manually by the concerned Designated Committees upon fulfilment of the following conditions:- i The order of the Hon'ble High Court has been accepted by the Concerned Commissionerate. ii. The Ld ASG/ Sd. Counsel who had represented the case before the Hon'ble Court has opined to accept the said order of the Hon'ble Court. 4. All such declarations that have been processed manually may be reported to the O / o DG (Systems) by J 5th day of the succeeding month, for purpose of record. Yours faithfully, (Mazid Khan) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... furnish the following information indicating willingness to pay by 30.09.2020. SVLDSR- 3 pending for payment ARN No. Amount Pl. furnish the report within 3 days without fail. Pl. note that this is only a survey to ascertain willingness. Yours faithfully Sd/15.07.2020 15. A conjoint reading of all the above communications would support the conclusion of the order in Writ Appeal No.2047 to 2098 of 2021 dated 26.08.2021, wherein this Court has extended the time for remittance of outstanding till 30.09.2022, though putting the assessees to terms. The fact that the order dated 26.08.2021, has not been questioned by the revenue would further strengthen this position. 16. In light of the aforesaid position, the petitioner was gr ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
