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TMI Blog2023 (12) TMI 1071X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner is that the assessment order was passed by the respondent on 21.05.2019, whereby, they confirmed the demand of a sum of Rs. 13,64,516/- as service tax. Thereafter, the petitioner had preferred an appeal in Appeal No.67 of 2019. 3. In the meantime, the Sabka Viswas Scheme (SVLDRS) was introduced by the Government with effect from 01.09.2019 and the petitioner availed the said scheme by filing Form SVLDRS 1 on 15.09.2019. Upon the submission of the said Form SVLDRS I, the respondent had issued the Form SVLDRS 2 on 13.01.2020 indicating the tax dues payable by the petitioner and an opportunity of personal hearing was also provided to the petitioner on 26.02.2020. Thereafter, on 06.03.2020, Form SVLDRS 3 was issued by the respondent dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the time limit for availing scheme was extended upto 15.01.2020 by virtue of Notification dated 31.12.2019. Thereafter, with regard to payment of tax under the said scheme, in terms of the intimation provided by the respondent to the petitioner, the said time limit was extended up to 31.12.2020 by virtue of the Notification No.450/61/2020 17. Under these circumstances, since the Central Government was delegated with power to fix the time limit for availing the scheme and for making the payment, the Central Government came with the Notifications and provided time limit for the same and the said time limit was extended from time to time due to COVID pandemic. Even according to the petitioner, the said scheme was extended upto 30.09.2020 fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppropriate order. In the present case, no doubt that the petitioner had paid the amount on 25.06.2021 during the pandemic period by virtue of the Court order. Under these circumstances, certainly, this Court can interfere and look into the grievances of the petitioner and if this Court is satisfied, this Court will consider the same and pass appropriate orders. 21. The judgement of the Hon'ble Supreme Court, dated 27.09.2023 in Special Civil Application No.844 of 2022, was also placed before this Court, wherein the order passed by the Division Bench of the High Court, rejecting the extension of time for making payment under the Scheme, was challenged. The said judgement dated 27.09.2023 was dismissed in the SLP stage itself without as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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