TMI Blog2023 (2) TMI 667X X X X Extracts X X X X X X X X Extracts X X X X ..... o expire during the period between 15.03.2020 till 28.02.2022 and all persons will have a limitation period of 90 days from 01.03.2022 - During the period of COVID-19, Reserve Bank of India had also issued notification dated 27.03.2020 (Annexure P-9) whereby Reserve Bank of India had granted moratorium of three months on all payments due from March 1, 2020 to May 31, 2020. In the same background, the Government of India had announced relief for the MSME under COVID times which has been placed on record by the petitioner as Annexure P-1 Learned counsel for the petitioner has further submitted that keeping in view the ordinance dated 31.03.2020 issued by the Ministry of Law and Justice to provide relaxation in the provisions of certain Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6-2021 - - - Dated:- 19-1-2023 - HON'BLE MS. JUSTICE RITU BAHRI AND HON'BLE MRS. JUSTICE MANISHA BATRA Present: For the Petitioner : Mr. N.K. Sharma, Advocate. For the Respondents : Mr. Alankrit Bhardwaj, Central Govt. Standing counsel. **** Ritu Bahri, J. This order shall dispose of two writ petitions i.e. CWP-1493- 2021 and CWP-1496-2021 as the issue involved in both the petitions is identical. For the sake of brevity, facts are being extracted from CWP- 1493-2021. The petitioner-M/s. Shoe Sales Corporation is seeking writ of certiorari for setting aside orders of the Designated Committee made under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (hereinafter referred to as 'S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... disclosed duty. Learned counsel for the petitioner while referring to letter/order dated 23.12.2019 (Annexure P-5) has argued that his application under the SVLDR Scheme was made on 14.10.2019 against the demand of penalty of Rs.1,98,597/- and redemption fine of Rs.9,64,062/-(Annexure P-3). While rejecting his application, it was observed that since the matter involves redemption of fine and this fine was in lieu of confiscation of goods which had not been proposed for relief in the said scheme as the said scheme only relates to the matters involving demand of duty, interest and penalty. He has referred to a judgment passed by the High Court of Gujarat in a case titled as Synpol Products Pvt. Ltd. Vs. Union of India, 2020 (32) G.S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on 06.08.2021 whereby the application under the SVLDR Scheme had been rejected by the designated committee on 17.11.2020 on the ground that there was an outstanding amount of Rs.30 lacs of redemption fine and the application could not be considered unless the petitioner paid that amount and in this backdrop, discharge certificate could not be issued under Section 129 of the Scheme. In the present case, written statement on behalf of respondents No. 1 to 3 dated 19.04.2021 has been filed. The respondents have placed on record letter/order dated 23.12.2019 (Annexure R-1) rejecting the application of the petitioner for relief under the SVLDR Scheme and have taken a plea that the letter/order was made on 23.12.2019 (Annexure R-1) and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5.03.2020 till 28.02.2022 and all persons will have a limitation period of 90 days from 01.03.2022. During the period of COVID-19, Reserve Bank of India had also issued notification dated 27.03.2020 (Annexure P-9) whereby Reserve Bank of India had granted moratorium of three months on all payments due from March 1, 2020 to May 31, 2020. In the same background, the Government of India had announced relief for the MSME under COVID times which has been placed on record by the petitioner as Annexure P-10. The petitioner company is registered under MSME Act and is seeking extension of time in this backdrop. Learned counsel for the petitioner has further submitted that keeping in view the ordinance dated 31.03.2020 issued by the Ministry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 15.12.2020 to the latter. The petitioner immediately filed instant writ petition on 07.01.2021. Since, the object of the SVLDR Scheme was to reduce litigation and the said Scheme is for the benefit of small tax payers, hence, for all intents and purposes, delay can be condoned by the Court as observed by the Supreme Court in the case of Centaur Pharmaceuticals Pvt. Ltd. and anr. Vs. Standfort Laboratories Pvt. Ltd. that suo motu order extending limitation period on account of COVID-19 would also include the period which can be condoned in exercise of the statutory discretion. It is further observed that since the designated committee had wrongly rejected the case of the petitioner, there was no occasion for the petitioner to file ..... X X X X Extracts X X X X X X X X Extracts X X X X
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