9911796707
TMI Blog2023 (4) TMI 829X X X X Extracts X X X X X X X X Extracts X X X X ..... 19 [SVLDRS] by failing to transfer the amount of discounted arrears of tax determined by the Designated Committee latest by 30.06.2020, seeking following reliefs: "1. Issue a writ of mandamus or any other writ, order or direction to the respondents to issue fresh challans under the Amnesty Scheme and while depositing the amount by the petitioner the respondents would issue the discharge certificate in Form SVLDRS - 4. 2. Issue a writ of mandamus or any other writ, order or direction to the respondents to enable the petitioner to treat the amount deposited by the petitioner in accordance with the Amnesty Scheme, 2019." 2- Learned counsel for the petitioner has taken the plea of a technical glitch because of which, it is submitted that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he various decisions cited by the petitioner as reproduced here-in-above, the bona fide attempt made by the petitioner to make the payment cannot be doubted and therefore, the substantive benefit of the Scheme cannot be denied to the petitioner on the ground of procedural technicalities more particularly, in time of Covid-19 Pandemic. 10. The basic object of the Scheme is to reduce litigation by allowing the eligible assessee to make the payment of the outstanding dues after availing the relief under the Scheme. As per the provisions of the Scheme, respondent No.2 has issued a statement as provided under section 127 of Chapter-V of the Finance Act (No.02) 2019 determining the amount payable by the petitioner under the Scheme. Therefore, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the petitioner. Rule is made absolute to the aforesaid extent." 4- Reliance has also been placed on the instructions dated 17.03.2021 of the Central Board of Excise & Customs (Central Excise Wing), Government of India, Ministry of Finance, Department of Revenue, which provides thus : "3. The matter has been examined 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. High Court has been accepted by the concerned Commissionerate. ii. The Ld ASG/Sd. Counsel who had represen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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