The Madras High Court directed the GST Authority to issue a discharge certificate in form SVLDRS-4 either manually or electronically.
The petitioner, M/s.S.D.Arun Associates sought the issuance of Writ of Certiorarified Mandamus to call for the records of the respondent relating to the issuance of the impugned form SVLDRS-3 dated 22.05.2020 and quash after considering the payments already made by the petitioner and issue a Discharge Certificate in form SVLDRS-4 in accordance with SVLDR Scheme 2019 within a timeframe as may be fixed by this Court.
The writ petitioner comes under the category ‘Litigation’ as appeals were pending as on 30.06.2019. To be noted, this pertains to service tax. Learned counsel submits that the first respondent in the captioned writ petiton i.e., ‘designated committee’ issued SVLDRS-2 form to the petitioner on 04.02.2021 wherein the tax dues was mentioned as INR 29,94,239/-. It also shows that the amount already paid by the petitioner as INR 19,19,911/- but the balance has been shown as NIL. Learned counsel submits that in the form instead of showing tax relief under SVLDRS scheme as 70% of tax payable INR 10,74,328/- was mentioned.
Writ petitioner took up the matter with the authorities concerned, in the interregnum, the writ petitioner’s appeal was disposed of and the matter is now remanded to the second respondent who is in seizure of the issue. This Court finds that there is a prima facie case to issue notice regarding admission. However as the Revenue counsel who has accepted notice on behalf of respondents has sought time to get instructions, if the second respondent concludes the remanded proceedings in the interregnum, it can lead to an irreversible situation and therefore, the proceedings before the second respondent vide C.No.V/ST/15/63/2015-Adjn dated 12.11.2021 (De novo adjudication) shall be kept in abeyance and remain stayed till next listing.
The single bench of Justice M.Sundar held that the articulation of which has been extracted and reproduced supra, the sequitur is captioned writ petition is allowed and the first respondent shall issue a discharge certificate as sought for in the prayer in the writ petition either manually or electronically within eight weeks from today i.e., on or before 21.01.2022.
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