TMI Blog2023 (2) TMI 484X X X X Extracts X X X X X X X X Extracts X X X X ..... lectronic transfer means transfer by NEFT or RTGS so that the amount is immediately credited to the respondent authority. In the instant case, the amount was deposited on 30th June, 2020 by RTGS through cheque after obtaining E-Mandate Form. E-Mandate Form is electronically generated. When a cheque is deposited for transmission through NEFT or RTGS, it is the duty of the bank to immediately credit the money to the account of the RBI on verification of the account of the petitioners to ascertain as to whether the petitioners have requisite amount to honour the cheque. For the failure of the bank in sending the money by electronic by RTGS on 30th June, 2020, the petitioners cannot be held liable. The respondents are directed to accept paym ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner that on 7th December, 2017 the respondent No.3 passed an order recording petitioners obligation to pay tax for the period 2011-2012, 2012-2013, 2013-2014, 2014-2015 and demanded tax (including cess) of Rs.7,83,780/-. The petitioners paid taxes of Rs. 7,41,404/- before passing of the aforesaid order. The balance amount of Rs.42,376/- remained due. The petitioners claimed relief to the tune of Rs.60 per cent of the remaining amount amounting to Rs. 25,426/- under the scheme of 2019 and deposited 40 per cent of the admitted dues amounting to Rs.42376/-, i.e., Rs.16950/- on 30th June, 2020 through bank challan vide cheque No. 814625 drawn in favour of Reserve Bank of India. The said amount was deposited by the State Bank of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... June, 2020, or such other date after the 30th day of June, 2020 as the Central Government may, by notification, specify in this behalf, then, notwithstanding anything contained in the specified Act,- (a) The rate of interest payable, if any, in respect of such amount for the period of delay shall not exceed three-fourth per cent for every month or part thereof (b) No penalty shall be levied and no prosecution shall be sanctioned in respect of such amount for the period of delay. It is submitted by the learned advocate for the petitioner that in view of the above ordinance the petitioners were under obligation to deposit the tax by 30th June, 2020 after deducting the statutory relief and the said amount was duly deposited on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y by paying tax in cash and partly by paying tax through legally availed input Tax Credit (ITC) on 19.09.2017. Thereafter the petitioners proposed to furnish GSTR-3B which system accepted, however, though payment of tax liability had been fully made by petitioner, due to system crash, information and details in all columns of this return were shown as zero. Therefore, petitioner immediately informed respondent GST Authorities, however, respondent authorities maintained silence for a considerable period of time and did not provide remedial measures till directed by Court. Consequently, liability was declared in GSTR 3B return filed for September 2019. Petitioner received notice from department that they were liable to make payment of interes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... avail the benefit of a particular scheme they have to abide by the terms and conditions of the scheme scrupulously. If the time is extended not provided under the Scheme, it will tantamount to modifying the Scheme which is the prerogative of the Government. Since SVLDRS-3 Form clearly stipulates that in order to get the relief under the scheme the declarants (in this case the petitioners) were required to make payment of the amount within 30 days from the date of statement. SVLDRS-3 statement was issued on 25th December, 2019. Therefore, the petitioners were under obligation to deposit the amount within 30 days from 25th December, 2019 in order to avail the relief of the scheme. Since the petitioners failed to deposit the amount after obta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of its issue was substituted by the words figures and letters on or before the 30th day of June, 2020 . It is needless to say that the when a procedural law is amended, it takes effect retrospectively. Thus, Rule 7 of the above notification is to be read in the following manner that every declarant shall pay electronically the amount, as indicated in Form SVLDRS-3 issued by the designated Committee, on or before the 30th day of June, 2020. In view of the amendment of Rule 7 by a notification dated 14th May, 2020 the respondents cannot claim penalty for non-payment of taxes within 30 days from the issuance of the statement under SVLDRS-3. It is directed in Rule 7 that the amount of tax is required to be deposited electronically. Elec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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