Judgment
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 1.
The present writ petition has been filed under Article 226 of the Constitution of India impugning Ext.P11 communication issued by the Assistant Commissioner (SVLDRS) stating that unless the payment that was made on 09.07.2020 (after the stipulated end date ie. 30.06.2020) through non- prescribed challan is regularized by the technical Helpdesk in New Delhi, SVLDRS-4 will not be generated by the system. It has been further said that regularization of payment made through non- prescribed mode is not possible in respect of lapsed declaration of the Amnesty Scheme. The request of the petitioner for Discharge Certificate in Form SVLDRS-4 has been declined.
2.
The petitioner availed the Amnesty Scheme of the Government for compounding the Tax liability.
Under the Amnesty Scheme Ext.P3 order was issued for reducing the liability of service tax to the extent of Rs.1,19,885.50/- in place of Rs.5,49,825/- and the
WPC No.5172 of 2022 3 petitioner was granted tax relief of Rs.3,84,877.50/-.
The last date for making the payment of Rs.1,19,885.50/- was 30.06.2020. The petitioner tried to make the payment of the said amount as determined by Exts.P3 and P4. However, since the petitioner had prepared challan of Rs.1,19,886/- ie.50 paise more than the amount determined in Exts.P3 and P4, the same was rejected on the ground of mismatch of the challan. It was covid period and therefore, as soon as the petitioner came to know the rejection of payment, the petitioner made the payment on 09.07.2020 of Rs.1,19,885.50/- through Ext.P8 challan. Despite making the payment of Rs.1,19,885.50/- determined under the Amnesty scheme, the petitioner has not been issued the Discharge Certificate in Form SVLDRS-4 for which he made a request by letters dated 17.07.2020 and 02.11.2021 respectively, on which the communication was addressed to the petitioner on 05.01.2023 in Ext.P11.
3.
Considering the fact that the petitioner tried to make payment as determined under the Amnesty
WPC No.5172 of 2022 4 scheme, but the payment was rejected only on the ground that the he made 50 paise more and the system rejected the payment because it was not the exact amount which was determined to the extent of 50 paise. But, later the petitioner has made the payment and no fresh demand has been issued.
4.
Considering the facts, I am of the view that this small and trivial mistake of making the remit of 50 paise more, the petitioner cannot be penalised when the petitioner has immediately made the payment on 09.07.2020. In view thereof, the petitioner is deemed to have been discharged from liability of service tax for which he availed the Amnesty scheme.
5.
With the aforesaid view, the present writ petition stands finally disposed of.
Sd/- DINESH KUMAR SINGH JUDGE AP
WPC No.5172 of 2022 5 APPENDIX OF WP(C) 5172/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ORDER-IN-ORIGINAL NO.11/2019 DATED 01.03.2019 VIDE ORDER NO.C.NO.V/ST/15/32/2018-ST PASSED BY THE ASSISTANT COMMISSIONER OF CENTRAL EXCISE, CUSTOMS & SERVICE TAX,ALUVA.
Exhibit P2 TRUE COPY OF THE PETITION DATED 30.12.2019 FILED THROUGH ONLINE Exhibit P3 TRUE COPY OF FORM NO.SVLDRS-1 DATED 26-02- 2020 Exhibit P4 TRUE COPY OF CHALLAN DT.29.06.2020 AMOUNTING RS.1,19,885.50 Exhibit P5 TRUE COPY OF THE PAYMENT RECEIPT DT.29.06.2020 Exhibit P6 TRUE COPY OF THE BANK STATEMENT OF FEDERAL BANK,HORMIS NAGAR, MOOKKANNUR DT.29.06.2020 Exhibit P7 A TRUE COPY OF THE CHALLAN DT.08.07.2020 Exhibit P8 A TRUE COPY OF CHALLAN DATED 08.07.2020 THROUGH HIS ACCOUNT IN FEDERAL BANK ON 09.07.2020 AMOUNTING RS.119885.50 Exhibit P9 TRUE COPY OF THE REPRESENTATION DATED 17.7.2020 Exhibit P10 A TRUE COPY OF THE LETTER BEFORE THE COMMISSIONER OF DEPARTMENT OF SERVICE TAX DATED 02.11.2021 Exhibit P11 A TRUE COPY OF THE LETTER NO.C.N.SVLDRS/COM2/2362/2019 DT.05.01.2022 Exhibit P12 SUO MOTU ORDERS IN WRIT PETITION NO.3 OF 2020 DATED 10.01.2022.
Exhibit P13 TRUE COPY OF THE GAZETTE NOTIFICATION DATED 29.09.2020.