The Madras High Court refused to directed the Designated Committee to issue discharge certificate in Form SVLDRS-4 in a case where the petitioner sought for relief since there application to settle the tax dispute under the Sabka Vishwas (Legacy Dispute Resolution) Scheme was failed due to failure of payment of the arrear amount through online.
The petitioner, Tvl.Jai Guru Cables was running a Cable T.V. business. He had suffered an adverse assessment order. It appears that the petitioner had earlier questioned the assessment year and there was also remand. Be that as it may, the liability of the petitioner had become final as he had not pursued the challenge.
At this stage, the Government had introduced Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The petitioner submitted an application under the said scheme. Thereupon, Form SVLDRS-4 was generated and the estimated amount payable by the petitioner was fixed at Rs. 1,51,797.20. The petitioner ought to have remitted the said amount within a period of 30 days thereafter. This categorical statutory mandate contained in Section 127(5) of the Finance Act, 2019. The petitioner did not pay the said amount within the aforesaid period of 30 days. According to the petitioner, he made an attempt to electronically make the said payment. Though the said amount was debited from the petitioner’s account, it was subsequently re-credited. The payment process was not successful.
The petitioner contended that Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, was amended and as per Rule 7, every declarant can pay electronically the amount as indicated in Form SVLDRS-4 issued by the designated committed on or before June 30, 2020. It is not quite clear as to whether the parent provisions have been correspondingly amended or not.
The single judge bench of Justice G.R.Swaminathan noted that after making the attempt on June 30, 2020, the petitioner appears to have gone into slumber and not even a representation is enclosed in the typed set of papers.
Therefore, the court said it is not in a position to grant any relief as sought for in the writ petition.
The court has permitted the petitioner to once again move the jurisdictional designated committee. It is for the jurisdictional designated committee to take a call in the matter.
Subscribe Taxscan Premium to view the Judgment
Support our journalism by subscribing to Taxscan AdFree. We welcome your comments at info@taxscan.in
