M/S Ashadeep Electrical Works vs. Union Of INDIA And Ors.
Held
The Court disposed of the writ petition by directing the second and third respondents (concerned CGST authorities) to pass an appropriate order for issuing the discharge certificate (SVLDR-4) in favour of the petitioner. This direction was to be passed by taking into consideration the order of the Board dated July 14, 2020, which extended the time for payment under the scheme. The authorities were given four weeks from the date of communication of the order to comply. The Court implicitly accepted the petitioner's contention that the payment made within the extended period was valid for the purpose of obtaining the discharge certificate.
Facts
The petitioner, M/s. Ashadeep Electrical Works, filed a writ petition before the Calcutta High Court, Appellate Side, seeking a discharge certificate under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDR-4). The petitioner had paid the due tax amount on July 2, 2020, which was after the initial due date of June 30, 2020. However, an order from the Central Board of Indirect Taxes and Customs dated July 14, 2020, extended the payment deadline under the scheme to September 30, 2020. The petitioner's grievance was that the respondent-CGST authority was not issuing the discharge certificate despite this extension and the petitioner's payment.
Key Issues
1. Whether the petitioner is entitled to a discharge certificate under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, considering the payment was made after the initial due date but within the extended deadline provided by the Central Board of Indirect Taxes and Customs order dated July 14, 2020? (Question of law and fact, concerning the interpretation and application of the SVLDR Scheme and the subsequent Board order). Contentions: Petitioner: Argued that the payment was made within the extended period stipulated by the Board's order dated July 14, 2020, and therefore, the respondent-CGST authority ought to issue the discharge certificate. Revenue/State: No specific arguments recorded for the revenue/state in the provided judgment excerpt.
Sections Cited
Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019
AI-generated summary — verify with the full judgment below
07-03-2022 Item No.27 Subrata IN THE HIGH COURT AT CALCUTTA Constitutional Writ Jurisdiction Appellate Side WPA No.3382 of 2022 M/s. Ashadeep Electrical Works -vs- Union of India & Ors.
Ms. Reshmi Ghosh Mr. Tarun Chatterjee Mr. Soumya Sankar Chini …for the petitioner Mr. K.K. Maiti Mr. Tapan Bhanja …for CGST Heard learned advocates appearing for the parties.
The petitioner has approached this writ court being aggrieved by inaction on the part of the respondent-CGST authority concerned in not issuing discharge certificate under the Sabka Vishwas (Legacy Dispute Resolution)
Scheme (SVLDR-4), 2019, despite having paid the due amount of tax, though at the time of making payment due period was June 30, 2020 and it was paid on July 2, 2020, but it appears from an order of the Central Board of Indirect Taxes and Customs dated July 14, 2020, which has been annexed as Annexure P5 to the writ petition, that time to make such payment of tax under the aforesaid 2019 scheme was extended till September 30, 2020.
It is the further grievance of the petitioner that despite the aforesaid order of the board dated July 14, 2020, respondents are not giving t
The judgment continues below.
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