M/S Bhola Infratech PVT. LTD. vs. CBIC

1.Though this matter was not in the today’s list, on being mentioned through video conferencing mode, the same was taken up by way of a Special Notice.

Heard Miss Kananbala Ray Choudhury, learned counsel for the petitioner and Mr. R.S. Chimanka, learned Senior Standing Counsel for the Opposite Parties-GST & Central Excise.

Learned counsel for the Petitioner has produced before this Court a copy of the instructions dated 17th March, 2021 issued by the Central Board of Excise & Customs to facilitate manual processing of declaration filed under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. // 2 //

Learned counsel for the petitioner submits that the petitioner has bonafidely deposited the amount fixed by the department in Form No.3 (Annexure-3 Series) but without considering the same, the Opposite Party No.2 has issued a Demand-cum-Show Cause Notice.

Accordingly, it is directed that the Annexure-3 Series shall be considered now by the Principal Commissioner (Audit), CGST & Central Excise, CR Building, Rajaswa Vihar, Bhubaneswar (Opposite Party No.3) in terms of the aforementioned Notification dated 17th March, 2021 in accordance with law.

The writ petition is disposed of in the above terms.

As the restrictions due to resurgence of COVID-19 situation are continuing, learned counsel for the parties may utilize a printout of the order available in the High Court’s website, at par with certified copy, subject to attestation by the concerned advocate, in the manner prescribed vide Court’s Notice No.4587, dated 25th March, 2020 as modified by Court’s Notice No.4798, dated 15th April, 2021. (Dr. S. Muralidhar) Chief Justice