Coach INDIA vs. Superintendent Of Central Tax And Central Excise
Held
The High Court held that the 'Subka Vishwas' Scheme is a self-contained code, and all processes, including payment, were online, thus no physical notice was required. The petitioner's claims of late notice and technical glitches were not convincing and lacked credible evidence. The Court refused to extend the limitation period for payment under the scheme, citing the Supreme Court's precedent in *Yashi Constructions*, and dismissed the writ petition.
Facts
The petitioner, a coaching centre, failed to remit service tax and subsequently opted for the 'Subka Vishwas' (Legacy Dispute Resolution) Scheme, 2019. After filing Form SVLDRS-1, Form SVLDRS-3 was issued for a payable amount of Rs. 13,895/-. The petitioner claimed inability to make payment by the extended deadline due to late notice of SVLDRS-3 and alleged technical glitches on the CBIC website, leading to an adjudication order demanding a much higher amount.
Key Issues
Whether the petitioner was entitled to an extension of the payment deadline under the 'Subka Vishwas' Scheme due to alleged technical glitches and lack of personal communication, and whether the High Court could intervene under Article 226 to modify the scheme's terms.
Sections Cited
Rule 3, Rule 6, Rule 7 of the 'SUBKA VISHWAS' [Legacy Dispute Resolution] Scheme Rules, 2019, Section 125, Section 127(1), Section 127(4) of the Scheme
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 19TH DAY OF JANUARY 2024 / 29TH POUSHA, 1945 WP(C) NO. 20999 OF 2022 PETITIONER/S: COACH INDIA REPRESENTED BY PARTNER, NISAM IIND FLOOR, FORT STREET BUILDING, EAST FORT JUNCTION, THRISSUR, PIN - 680005 BY ADVS. P.RAGHUNATHAN PREMJIT NAGENDRAN RESPONDENT/S: 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 ADV SUNIL.J OTHER PRESENT: SREELAL N. WARRIER-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 20999 OF 2022 2 JUDGMENT Dated this the 19th day of January, 2024 The petitioner is running a ‘coaching centre’. Various courses are c
The judgment continues below.
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