Daga Shipping Agents Private Limited vs. Designated Committee, Kolkata North Commissionerate And Ors
Held
The Court did not decide on the merits of the petitioner's claim regarding the technical glitch or their eligibility for the Sabka Vishwas Scheme. Instead, for the ends of justice, the Court granted liberty to the petitioner to make a fresh, appropriate representation to the concerned authority within two weeks. The respondents were directed to consider and dispose of this representation in accordance with law by passing a reasoned and speaking order within four weeks of receiving it. The Court explicitly stated that it had not gone into the merits of the petitioner's claim and that the authority would dispose of any representation strictly in accordance with law.
Facts
The petitioner, Daga Shipping Agents Private Limited, filed a writ petition seeking to avail the benefit of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The petitioner intended to pay service tax dues amounting to Rs. 4,10,656/- as per their statement in Form SVLDRS-3 dated June 24, 2020. The petitioner claimed they were unable to make the payment due to a technical glitch in the system. They had made several representations to the concerned authority, including one dated December 8, 2021. The Court noted that the specific grievance of a technical glitch was not mentioned in that representation.
Key Issues
1. Whether the petitioner should be allowed to avail the benefit of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, despite alleged technical glitches preventing timely payment? Petitioner's Argument: The petitioner contended that they were unable to make the payment under the scheme due to a technical glitch in the system and had made representations to the authorities to address this grievance. Revenue's Argument: The judgment does not record any specific arguments made by the CGST Authorities or the Union of India regarding the petitioner's claim or the technical glitch. The Court's observation regarding the representation suggests a lack of specific mention of the technical issue in prior communications.
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2022 Commissionerate & Ors.
Mr. Akshat Agarwal … For the Petitioners.
Mr. Vipul Kundalia, Ms. Ekta Sinha, Mr. Anurag Roy, Ms. Samriddhi Majumder … For the CGST Authorities.
Mr. Partha Chakraborty … For the UOI.
Heard learned Advocates appearing for the parties.
This writ petition has been filed for relief of allowing the petitioner to avail the benefit of Sabka Vishwas(Legacy Dispute Resolution) Scheme, 2019 by making payment of service tax dues to the tune of Rs.4,10,656/- as per the statement in Form SVLDRS-3 dated 24th June, 2020 relating to the relevant period in question on the ground that petitioner could not make payment due to technical glitch in the system and petitioner further submits that it has made several representations before the authority concerned to consider such grievance and one of such representation dated 8th December, 2021, according to him is at page 90 of the
The judgment continues below.
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