Unnikrishna Pillai K.G vs. Union Of INDIA
Held
The High Court held that amnesty schemes require strict adherence to their provisions and the Court cannot substitute its discretion or revise the scheme by extending the payment deadline. As the payment date had passed, the petitioner could not be granted the relief of making a belated payment.
Facts
The petitioner, a security service provider, failed to file service tax returns for 2014-2018 and applied for the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. Despite the committee determining the liability and the payment deadline being extended due to COVID-19, the petitioner failed to remit the dues within the stipulated time, citing financial crunch and quarantine.
Key Issues
Can a High Court direct authorities to accept belated payment under an amnesty scheme when the statutory and extended deadlines have expired? Do the reasons of COVID-19 related difficulties and financial crunch justify such an extension by the Court?
Sections Cited
Finance (No.2) Act of 2019, Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019, Clause 127(5) 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 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 establis
The judgment continues below.
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