TMI Blog2024 (4) TMI 561X X X X Extracts X X X X X X X X Extracts X X X X ..... l Director General of Systems and Data Management GST and Central Excise, GST Bhavan, Chennai, the contention of the appellant regarding technical glitches of the system cannot be accepted - this is a case where the appellant who had applied for the benefit of the Amnesty Scheme was well aware of the strict time schedule that had to be adhered to for making payments under the Scheme. It clearly comes out through the affidavit of the appellant himself that he came to know of the SVLDRS-3 intimation only on 15.06.2020, which was well after the last date of 31.03.2020 for making payments as originally envisaged under the Scheme. While the appellant apparently accessed the web portal of the SVLDRS on 29.06.2020, he does not appear to have attem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 of 2019, dated 21.08.2019 announcing the SABKA VISHWAS [Legacy Dispute Resolution] Scheme and its associated Rules, 2019. Under Rule 3 of the Rules framed for implementing the Amnesty Scheme, an applicant was required to file a declaration stating the amount payable under the Scheme, which declaration would thereafter be verified by the Designated Committee constituted under Rule 5 thereof. The applicant would then get a statement specifying the amount payable by him through the web portal within 60 days from the date of receipt of the declaration. This amount had to be paid by the applicant within 30 days from the uploading of the Form SVLDRS-3, in which event the applicant would get the benefit of the Amnesty Scheme. 3. The appellant op ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... took note of the decision of the Supreme Court in Yashi Constructions v. Union of India and Others [2022 SCC OnLine SC 723] to find that inasmuch as the appellant had failed to deposit the amount within the time prescribed under the Scheme, no relief could be granted to him and further the limitation period under the Scheme could not be extended to suit the interests of the appellant. The learned Judge found that the appellant had chosen to take the benefit of the Scheme by uploading the SVLDRS-1 Form and although he was aware of the time schedule within which the payment would have to be made under the Scheme he had noticed the SVLDRS-3 intimation on the CBIC website only on 15.06.2020, by which time the original period for compliance thr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant on the dates aforementioned. Through an affidavit filed before us, the Assistant Director attached to the office of the Principal Additional Director General of Systems and Data Management, GST and Central Excise, GST Bhavan, Chennai, has submitted a report giving details of the user activity, namely, particulars of attempted transactions by the appellant during the period from 28.06.2020 to 30.06.2020. The said report shows that while there was no attempt by the appellant to log in to the system on 28.06.2020, the appellant had actually logged in twice to the SVLDRS portal on 29.06.2020 between 11:14:35 am and 11:48:14 am. There was no attempt at logging in to the web portal on 30.06.2020. The report also makes it clear that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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