Unnikrishna Pillai K.G vs. Union Of INDIA

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR FRIDAY, THE 15TH DAY OF JANUARY 2021 / 25TH POUSHA, 1942 WP(C).No.360 OF 2021(T) PETITIONER: UNNIKRISHNA PILLAI K.G AGED 57 YEARS MAMATHA SECURITY SERVICE 105, KODANKUTTY KIZHAKKATHIL M G NAGAR 126, KILIKOLLOOR P.O. KOLLAM 691 004. BY ADVS. SRI.G.HARIKUMAR (GOPINATHAN NAIR) SHRI.AKHIL SURESH RESPONDENTS: 1 UNION OF INDIA REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI 110 001. 2 THE COMMISSIONER, CENTRAL GST AND CENTRAL EXCISE, GST BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM-695 001. 3 THE JOINT COMMISSIONER, CENTRAL GST AND CENTRAL EXCISE, GST BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM -695 001. 4 THE ASSISTANT COMMISSIONER, CENTRAL GST AND CENTRAL EXCISE, GST BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM -695 001. R2-R4 BY ADV. SRI.M.S.AMAL DHARSAN R1 BY SRI.P.VIJAYAKUMAR, ASGI. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.01.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.360/2021 2 JUDGMENT Dated this the 15th day of January 2021 The petitioner is the Proprietor of Mamatha Security Service. The establishment of the petitioner is engaged in the business of providing security service and was holding service tax registration number. The petitioner's establishment could not file returns for the service tax dues for the period from 2014-2018. The petitioner, therefore, applied for taking advantage of the amnesty scheme named as 'Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019' which was a part of budget of Union of India. In accordance with the Finance (No.2) Act of 2019, the Central Government had notified the Rules under the Scheme which are called as Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019. A separate notification also came to be issued by the authorities of the Central Government notifying operation of the Scheme from 01.09.2019 to 31.12.2019. The case of the petitioner is that the petitioner was intending to pay dues of service tax and therefore, had made a declaration at Ext.P2 dated 21.12.2019 for getting benefit of the Scheme.

W.P.(C) No.360/2021 3 has issued a statement at Ext.P4 determining the liability of the petitioner. The petitioner was to make payment of the amount determined by the committee under the amnesty scheme on or before 30.06.2020. However, the department had not intimated the petitioner to deposit the dues prior to this date. Because of the outbreak of pandemic Covid-19, the office of the petitioner was shut and the petitioner was in quarantine. It is further argued that the petitioner was facing financial crunch and as such, was not in a position to remit dues assessed by the committee within the prescribed period. With this, it is argued by the learned counsel for the petitioner that the petitioner has now arranged funds and he is willing to pay the dues determined by the committee. It is further argued that the petitioner has moved a representation at Ext.P5 to the authorities for accepting the amount found due and the authorities be directed to accept the amount payable by the petitioner.

W.P.(C) No.360/2021 4 benefit of the said scheme on 21.12.2019 and the committee has determined the amount on 06.03.2020. The petitioner was to remit that amount within 30 days. However, the petitioner failed to do so. Subsequently, the Government has also extended the period for payment of the amount determined by the committee upto 30.06.2020. But, within the extended period also, the petitioner failed to deposit the amount. The entire process was going on online platform and now that platform is closed. It is argued that granting relief as prayed by the petitioner would open the pandora's box and such course of action is not available for availing the benefits of the amnesty scheme framed by the State.

W.P.(C) No.360/2021 5 date of issuance of the statement. The statement is dated 06.03.2020. Undisputedly, the petitioner failed to comply clause 127(5) of the said Scheme. Because of the outbreak of pandemic Covid-19, Union of India had extended the date for remittance of the amount to 30.06.2020. But the petitioner could not pay the amount by that extended date. As such, the petitioner could not be heard to say that no further intimation was given to the petitioner by the department regarding extension of time for payment of the amount. Amnesty Scheme like Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 are framed for granting benefit thereof to the defaulters. For availing the benefit of such Scheme, the declarant has to strictly adhere to the provisions of such Scheme which are extraordinary measures for granting benefits to the assessee whose cases are pending for adjudication regarding the dues of tax payable by them. As the date of payment of dues assessed and determined under the Scheme is already over by 30.06.2020, this Court cannot substitute its own discretion by directing the respondents to extend the time fixed for making payment because that would have the effect of revising the Scheme by this Court which is not permissible in law. Such course of action cannot be adopted by this Court.

W.P.(C) No.360/2021 6 In this view of the matter, the petitioner cannot be granted the relief as prayed for. This writ petition is accordingly dismissed. However, the respondents are free to consider the representation at Ext.P5 submitted by the petitioner. A.M.BADAR JUDGE smp

W.P.(C) No.360/2021 7 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 NIL EXHIBIT P1 (a)OF CIRCULAR NO. 1071/4/2019 -CX.8 DATED 27.08.2019. EXHIBIT P1 (b)OF AMENDMENT TO CIRCULAR NO. 10714/2019 DATED 29.05.2020. EXHIBIT P2OF FORM SLVDRS-1, DATED 21.12.2019. EXHIBIT P3OF THE ACKNOWLEDGEMENT RECEIPT DATED 21.12.2019. EXHIBIT P4OF FORM SLVDRS 3, DATED 06.03.2020. EXHIBIT P5OF REPRESENTATION MADE BY THE PETITIONER TO THE 2ND RESPONDENT DATED 07.09.2020. RESPONDENT'S EXHIBITS: NILP.S to Judge smp