Coach INDIA vs. Superintendent Of Central Tax And Central Excise
Held
The High Court dismissed the appeal, finding no evidence of technical glitches preventing payment, as the system logs showed no payment attempts by the appellant. The Court reiterated that the terms of an amnesty scheme must be strictly construed and the appellant failed to adhere to the strict timelines for payment under the scheme.
Facts
Coach India, a coaching centre, faced a service tax demand and opted for the "SUBKA VISHWAS" Amnesty Scheme, with a computed liability of Rs.13,895/-. It failed to make the payment by the extended deadline of June 30, 2020, claiming technical glitches on the CBIC website. The Single Judge dismissed its petition, leading to this appeal against a confirmed demand of over Rs. 13 lakhs.
Key Issues
Whether the appellant could avail the benefits of the "SUBKA VISHWAS" Amnesty Scheme despite failing to make timely payment, and whether the claim of technical glitches preventing payment was substantiated.
Sections Cited
Notification No.5 of 2019, Rule 3 of the SUBKA VISHWAS [Legacy Dispute Resolution] Scheme Rules, 2019, Rule 5 of the SUBKA VISHWAS [Legacy Dispute Resolution] Scheme Rules, 2019
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE MR. JUSTICE SYAM KUMAR V.M. MONDAY, THE 8TH DAY OF APRIL 2024 / 19TH CHAITHRA, 1946 WA NO. 266 OF 2024 AGAINST THE JUDGMENT DATED 19.01.2024 IN WP(C) NO.20999 OF 2022 OF HIGH COURT OF KERALA APPELLANT/PETITIONER: COACH INDIA, REPRESENTED BY PARTNER, NISAM IIND FLOOR, FORT STREET BUILDING, EAST FORT JUNCTION, THRISSUR, PIN – 680005 BY ADVS. SRI.P.RAGHUNATHAN SRI.PREMJIT NAGENDRAN RESPONDENTS/RESPONDENTS: 1 SUPERINTENDENT OF CENTRAL TAX AND CENTRAL EXCISE, CHEMBUKKAVU RANGE, THRISSUR DIVISION, S.T. NAGAR, THRISSUR, PIN – 680001 2 ASSISTANT COMMISSIONER CENTRAL TAX AND CENTRAL EXCISE, THRISSUR DIVISION, S.T. NAGAR, THRISSUR, PIN – 680001 3 MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI, REPRESENTED BY SECRETARY, PIN – 110001 4 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS (ERSTWHILE CENTRAL BOARD OF EXCISE AND CUSTOMS), MINISTRY OF FINANCE,NEW DELHI, REPRESENTED BY CHAIRMAN, PIN - 110001 BY ADVS. SRI.SREELAL N WARRIER, SC. THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 08.04.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
:2: WA No.266
The judgment continues below.
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