M/S Suvadra Consultants vs. Central Board Of Indirect Taxes And Customs

Facts

The Petitioner, through their counsel, presented a copy of instructions dated March 17, 2021, issued by the Central Board of Excise & Customs, concerning the manual processing of declarations filed under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The Petitioner's request, dated June 22, 2020, regarding this matter was pending consideration before the Principal Commissioner, GST & Central Excise, Bhubaneswar (Opposite Party No.3). The writ petition was filed to address this pending request.

Held

The Court directed that the Petitioner's request dated June 22, 2020, shall be considered by the Principal Commissioner, GST & Central Excise, Bhubaneswar (Opposite Party No.3). This consideration is to be done in terms of the instructions dated March 17, 2021, and in accordance with law. The Court found that the Petitioner's request was pending and that the recent instructions provided a framework for its consideration. The ratio decidendi is that authorities must consider pending requests in light of subsequent relevant instructions issued by the governing body. The writ petition was disposed of with these operative directions.

Key Issues

1. Whether the Petitioner's request dated June 22, 2020, concerning the manual processing of declarations under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, should be considered by the Principal Commissioner, GST & Central Excise, Bhubaneswar, in light of the instructions dated March 17, 2021. Petitioner's Contention: The Petitioner argued that their request for manual processing, made on June 22, 2020, was pending and should be considered by the Principal Commissioner in accordance with the newly issued instructions dated March 17, 2021. Revenue's Contention: The judgment does not record any specific arguments made by the Opposite Parties (Revenue).