TMI Blog2024 (2) TMI 771X X X X Extracts X X X X X X X X Extracts X X X X ..... e country on account of COVID-19 vires and resultant difficulties thereupon faced by litigants across the country in filing their petitions/applications/suits/appeals/all other proceedings within the period of limitation. It is in that background and to obviate the difficulties, Hon ble Supreme Court extended the period of limitation of all such proceedings irrespective of the limitation prescribed under General Law or Special Law. The last extension was granted vide order dated 10.01.2022 and period of limitation between the periods 15.03.2020 till 28.02.2022 was excluded for the purpose of limitation prescribed under General or Special Law in respect of all judicial and quasi-judicial proceedings. Whether the case of the Petitioner would be covered under the aforesaid order of Hon ble Supreme Court and the period prescribed under SVLDR Scheme, 2019 and the corresponding Rules for payment of the amount as determined by Designated Committee would stand extended in view of the exclusion of the period of limitation by the Hon ble Apex Court for the period 15.03.2020 to 28.02.2022? - HELD THAT:- The order passed by Hon ble Apex Court in Suo Motu Writ Petition No.(C) 03 of 2020 ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n fastened upon the Petitioner despite the fact that the Petitioner has already availed the benefit of SabkaVishwas Legal Dispute Resolution Scheme (SVLDRS), 2019 and is entitled for issuance of discharge certificate in its favour by making payment of due amount up to 29th May, 2022. (iii) For issuance of further writ/order/direction including Writ of Mandamus directing Respondents to issue discharge certificate to the Petitioner in terms of Section 127(8) of Sabka Vishwas Legal Dispute Resolution Scheme (SVLDRS), 2019 after accepting payment from the Petitioner in respect of the declaration made by the Petitioner under Section 125 of Sabka Vishwas Legal Dispute Resolution Scheme (SVLDRS), 2019 which the Petitioner is entitled to pay within the extended period up to 29th May, 2022 in terms of the order dated 10th January, 2022 passed by Hon ble Supreme Court of India in Miscellaneous Application No. 21 of 2022 in Miscellaneous Application No. 665 of 2021 in Suo Motu Writ Petition (C) No. 3 of 2020. 3. The admitted facts of the case, as would be evident from the pleadings, are that Petitioner is a Proprietorship concern and was registered under the erstwhile Finance Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Petitioner has not paid the aforesaid amount by 30th June, 2020, and, in view of the said fact, the declaration filed by Petitioner under SVLDR Scheme lapsed. Under the said circumstances, a show cause notice dated 29.12.2020 was issued to the Petitioner towards liability of service tax for the period April, 2015 and June, 2017, wherein Petitioner was show caused as to why service tax liability, amounting to Rs. 88,21,496/-, be not determined against it including penalty and interest thereupon. Petitioner submitted its defence reply to the show cause notice, vide reply dated 16.02.2022, and placed reliance upon the order passed by Hon ble Apex Court in Suo Motu Cognizance Case being SMW(C) No. 3 of 2020 and contended that in view of the order passed by Hon ble Apex Court, period for making payment from 15.03.2020 to 20.02.2022 was excluded and, as per the order of the Hon ble Apex Court dated 10.01.2022 in Suo Motu Cognizance Case No. 3/2020, Petitioner had time till 28th May 2022 for making payment of the amount under SVLDR Scheme. Under the said circumstances, in the show cause reply, it was contended that since Petitioner still has time for payment under SVLDR Scheme, for whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vil) No. 3 of 2020 up to 28.05.2022, it was open for the Petitioner to make payment up to the said date, and, issuance of show cause notice and/or passing of Order-in-Original prior to the said date is bad in law and is liable to be set aside. By placing reliance upon provisions of Section 127 of SVLDR Scheme, it has been contended that under the said Scheme, after a declaration is filed by a declarant, the same is required to be examined by the Designated Committee; and the Designated Committee is required to give opportunity of hearing to the Declarant and to thereafter pass order in accordance with law. He further submits that from perusal of Section 127 of the Scheme, it would be evident that said provision is quasi-judicial in nature and since proceedings are quasi-judicial in nature, the period of limitation for payment of the amount stands extended in view of the order passed by Hon ble Apex Court in Suo Motu Writ Petition (Civil) No. 3 of 2020. Reliance has been placed by the Counsel for the Petitioner on following Judgments to contend, inter alia, that proceedings under SVLDR Scheme are quasi-judicial proceedings and in view of the Judgment of Hon ble Apex Court, which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eneral or Special Law in respect of all Judicial or Quasi-Judicial proceedings have been extended up to 28th February, 2022 with a further period of 90 days therefrom i.e. up to 28.05.2022. However, it has been submitted that said order passed by Hon ble Supreme Court extending the period of limitation cannot come to the rescue of the Petitioner, as the said order does not extend the period specified under the Scheme for payment of due liability which has already been determined by Designated Authority. 9. Learned counsel for the respondent also placed reliance upon an unreported Judgment of Hon ble Allahabad High Court in Writ Tax No. 541 of 2021 dated 11.08.2021, wherein under similar circumstances where payment under the Scheme was not made pursuant to the declaration filed by a declarant, Hon ble Allahabad High Court was pleased to dismiss the writ petition. It has been submitted that said order passed by Hon ble Allahabad High Court was challenged before Hon ble Apex Court in Special Leave to Appeal No. 2070 of 2022 (M/s. Yashi Construction Vs. Union of India and Ors.) and said S.L.P. was dismissed by Hon ble Supreme Court vide order dated 18.02.2022. In view of the above, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , we deem it appropriate to dispose of the M.A. No. 21 of 2022 with the following directions: I. The order dated 23.03.2020 is restored and in continuation of the subsequent orders dated 08.03.2021, 27.04.2021 and 23.09.2021, it is directed that the period from 15.03.2020 till 28.02.2022 shall stand excluded for the purposes of limitation as may be prescribed under any general or special laws in respect of all judicial or quasi-judicial proceedings. II. Consequently, the balance period of limitation remaining as on 03.10.2021, if any, shall become available with effect from 01.03.2022. III. In cases where the limitation would have expired during the period between 15.03.2020 till 28.02.2022, notwithstanding the actual balance period of limitation remaining, all persons shall have a limitation period of 90 days from 01.03.2022. In the event the actual balance period of limitation remaining, with effect from 01.03.2022 is greater than 90 days, that longer period shall apply. IV. It is further clarified that the period from 15.03.2020 till 28.02.2022 shall also stand excluded in computing the periods prescribed under Sections 23 (4) and 29A of the Arbitration and C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payable by the declarant. There is no dispute in the fact that the procedure prescribed under Section 127 of the Scheme partakes the nature of quasi-judicial proceedings. However, once the determination is over by the Designated Committee, the declarant is liable to make payment of the amount so determined within a period of 30 days. Said period of 30 days was substituted vide Notification No. 1/2020-Central Excise dated 14th May, 2020 by the words on or before 30th day of June, 2020 . Thus, the period for making payment pursuant to determination of the designated authority was extended by the Central Government up to 30th June, 2020. 14. In our opinion, the order passed by Hon ble Apex Court in Suo Motu Writ Petition No.(C) 03 of 2020 had an effect of extending the period of limitation under the General Law or under Special Law pertaining to judicial and/or quasi-judicial proceedings, but the said order did not extend the time limitation prescribed for making payment of an amount which has already been determined pursuant to culmination of quasi-judicial proceedings. In the present case, admittedly, pursuant to declaration filed by Petitioner on 14.01.2020, the Designated Com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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