9911796707
TMI Blog2023 (6) TMI 502X X X X Extracts X X X X X X X X Extracts X X X X ..... t, quashing the same and directing the second respondent to accept the application in SVLDRS 3 No L160120SV300425 dated 16.01.2020 by extending the time limit for making balance payment under SVLDRS 2019 and accepting the payment already made in respect of tax dues quantified. 2. The facts in brief are as follows:- 3. The petitioner is engaged in providing storage and warehousing services. They had been registered earlier with the service tax regime under the head of 'Storage and Warehousing Services'. With the introduction of the GST, they had migrated to the new regime and has been allotted a new registration number. On 11.10.2019, they had been served with the order of the Joint Commissioner of GST and Central Excise, Madurai, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ey have to enter the web-portal of the respondents to make the payment only through an authorized banker. Be that as it may, the petitioner was unable to adhere to the schedule given under the scheme, which envisaged that the payment had to be made within 30 days. This period was extended up to 30.06.2020 in the light of the COVID-19 lock down. The petitioner would submit that on 29.09.2020, the third respondent had issued a letter directing the petitioner to pay the arrears. The petitioner by letter dated 12.10.2020 requested time to remit the arrears. The petitioner had remitted a sum of Rs. 15,00,000/- on 24.06.2022 and Rs. 21,27,000/- on 03.10.2022, leaving the balance amount of Rs. 14,78,471/- as per the amount due under the scheme. 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nomenclature of the scheme would imply that the scheme has been introduced for the development of all. The petitioner has set out the reasons as to why he was unable to adhere to the schedule under the scheme. Therefore, taking into account the facts of this case and considering the fact that the amount due under the scheme has been paid, the interest of justice would be sub-served directing the petitioner to pay the interest at the rate of 15% from 01.10.2020 till the dates of respective payments. It is needless to state that the amounts paid prorata would be deducted for calculating the interest. The payment of the interest would also ensure that the revenue is not prejudiced. On such payment, the discharge certificate should be issued. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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