Federal Institute Of Science & Technology vs. Assistant Commissioner
Held
The High Court held that the 50 paise mismatch was a small and trivial mistake, and the petitioner could not be penalized for it, especially since the correct payment was made immediately thereafter. The Court deemed the petitioner discharged from service tax liability under the Amnesty Scheme.
Facts
The petitioner availed an Amnesty Scheme for service tax liability, which was reduced to Rs. 1,19,885.50/-. The payment due by June 30, 2020, was initially rejected due to a 50 paise mismatch in the challan. The petitioner subsequently made the correct payment on July 9, 2020, but the department refused to issue the Discharge Certificate (Form SVLDRS-4) citing late payment and non-prescribed challan.
Key Issues
Whether a minor discrepancy in payment amount and a slight delay in payment under an Amnesty Scheme, particularly during the COVID period, should disentitle a taxpayer from receiving a discharge certificate.
Sections Cited
None mentioned
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 29TH DAY OF SEPTEMBER 2023 / 7TH ASWINA, 1945 WP(C) NO. 5172 OF 2022 PETITIONER: FEDERAL INSTITUTE OF SCIENCE & TECHNOLOGY HORMIS NAGAR, MUKKANNOOR.P.O, ANGAMALI-683577, REPRESENTED BY ITS CHAIRMAN SHRI.P.R.SHIMITH. BY ADVS. T.M.SREEDHARAN (SR.) NISHA JOHN(K/2016/1999) V.P.NARAYANAN RESPONDENTS: 1 ASSISTANT COMMISSIONER, CENTRAL TAX AND CENTRAL EXCISE, ALUVA DIVISION VATHIATTU TOWER, THOTTAKKATTUKARA, ALUVA-683018. 2 THE PRINCIPAL COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, I.S.PRESS ROAD, KOCHI-682018. 3 THE ASST.COMMISSIONER(SVLDRS), DEPT. SERVICE TAX (GST CENTRAL), I.S.PRESS ROAD, ERNAKULAM. 4 THE COMMISSIONER OF CENTRAL TAX & CENTRAL EXCISE(APPEALS), I.S.PRESS ROAD, KOCHI-682018. ADV.SREELAL WARRIER-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.09.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.5172 of 2022 2 JUDGMENT Dated this the 29th day of September, 2023
The present writ petition has been filed under Article 226 of the Constitution of India impugn
The judgment continues below.
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