The Madras High Court directed to process application submitted under Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019 as the amount was credited one day beyond the deadline.
This writ petition has been filed challenging the order issued by the Commissioner of GST and CE and consequently, to direct the respondent to consider the petitioner’s application under the Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019.
The petitioner, M/s.Kayathri Consultants Private Limited, has applied under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The Sabka Vishwas (Legacy Dispute Resolution) Scheme is a settlement scheme introduced by the Central Government for resolution of tax disputes.
The petitioner’s grievance in this writ petition is that even though they had paid the estimated amount as determined by the respondents as per the aforementioned scheme on 30.06.2020 which is the deadline fixed under the scheme, the respondents have not till date considered the petitioner’s application as the said amount was credited into the account of the respondents only on 01.07.2020 i.e., one day beyond the deadline.
The petitioner contended that since the petitioner has made the payment on 30.06.2020 on the deadline date fixed under the scheme, the petitioner claims that the respondents ought to have accepted the petitioner’s application under the Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019.
The Court of Justice Abdul Quddhose observed that “Insofar as the challenge made to the impugned order in original dated 13.01.2020 is concerned, at this stage, the Court cannot interfere with the same as there are other terms and conditions which the petitioner have to fulfil for acceptance of their application under the Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019.”
The Court further directed the respondent to process the application submitted by the petitioner under the Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019 and consider issuance of Form SVLDRS-4 in favour of the petitioner on merits and in accordance with law within a period of four weeks from the date of receipt of a copy of the order.
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