TMI Blog2021 (6) TMI 1153X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner has complied with the Scheme requirements substantially in time, except for last stage of remittance of the quantified amount, where there was a delay of 9 days. This is an issue which several assessees all over the Country are facing and it is time that the Board apply its mind to the same and came out with a viable solution. The petitioner is permitted to remit the amount quantified in Form 3 along with interest at the rate of 15%, in terms of Notification No.13 of 2016 dated 01.03.2016 and Section 75 of the Finance Act, 1994 under which service tax is levied, from 01.07.2020 till date of remittance before the third respondent, within a period of one (1) week from today - List on 29.06.2021. - Hon ble Dr Justice Anita ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Department quantifying the demand at a sum of Rs.5,04,873/-. viii) The quantification of demand has attained finality and there is no dispute on this score raised by the petitioner. ix) The admitted position is the petitioner was required to pay the aforesaid amount within a peirod of of 30 days in terms of the Scheme, failing which the application lapses. x) The period of 30 days expired on 05.04.2020. xi) In the interim, the Country was locked down on account of the COVID-19 pandemic invoking the provisions of the Disaster Management Act,2005. This lock down continued intermittently from 25.03.2020. 3. One cannot argue or quarrel with the difficulties that the citizens were facing on account of the pandemic, which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iew that some viable solution in such cases be found by the Board. No solution has been found and or placed before this Court till date, despite a period of six months having elapsed from the date of that decision. 7. The Board has also issued an Instruction in F.No.267/65/2020-CX-8 dated 14.07.2020 recognising the position that there were several declarants who were unable to remit the quantified amounts of duty under the Scheme before 30.06.2020 on account of the difficulties they were facing and who were likely to pay in the near future. The very fact that the Board states that the declarants were 'likely to pay in the near future' indicates a possibility that the the Board might be inclined to accept the amounts even after 30 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eks an extension of the Amnesty Scheme, a cap on the late fees to be collected, exemption from collecting late fee and refund of amounts calculated, all in all, a re-writing of the Scheme itself. 10. In the present case, the facts as noticed above would indicate that the petitioner has complied with the Scheme requirements substantially in time, except for last stage of remittance of the quantified amount, where there was a delay of 9 days. 11. This is an issue which several assessees all over the Country are facing and it is time that the Board apply its mind to the same and came out with a viable solution. 12. In the light of the discussion as aforesaid, I am inclined to pass the following order: i) The petitioner is permitted ..... X X X X Extracts X X X X X X X X Extracts X X X X
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