Ms Shankar Ferro Alloys Private Limited Represented Through Its Director Shri Dilip Jaiswal vs. Union Of INDIA Represented By Secretary Ministry Of Finance Deptt Of Revenue

Held

The Court did not decide on the merits of the petitioners' request for an extension of the payment deadline under the Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019. Instead, the learned counsel for the petitioners sought and was granted permission to withdraw the writ petition on instructions. The respondents' counsel had no objection to the withdrawal. Consequently, the High Court dismissed the writ petition as withdrawn. No specific findings were made on the legal issues raised, nor were any operative directions issued beyond the dismissal of the petition. The Court did not express any opinion on whether the circumstances warranted an extension or on the applicability of the Taxation And Other Laws (Relaxation of Certain Provisions) Ordinance, 2020, to the Sabka Viswas Scheme.

Facts

The petitioners, M/s. Shankar Ferro Alloys Private Limited and two individuals, filed a writ petition before the Jharkhand High Court. They sought an extension of the last date for payment under the Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019, until September 30, 2020. The petitioners argued that the nationwide lockdown, imposed to contain the spread of COVID-19, necessitated this extension, citing similar extensions granted under other fiscal statutes like the Taxation And Other Laws (Relaxation of Certain Provisions) Ordinance, 2020. The respondents were the Union of India and the Central Board of Indirect Taxes & Customs. The petition was filed seeking these reliefs.

Key Issues

1. Whether the petitioners are entitled to an extension of the last date for payment under the Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019, until September 30, 2020, due to the nationwide lockdown caused by COVID-19? Petitioner's Argument: The petitioners contended that the nationwide lockdown, declared by the Ministry of Home Affairs to combat COVID-19, significantly impacted their ability to make timely payments under the Sabka Viswas Scheme. They argued that the circumstances warranted an extension, drawing a parallel with extensions granted under other fiscal statutes, specifically mentioning the Taxation And Other Laws (Relaxation of Certain Provisions) Ordinance, 2020, which provided relief for other tax-related deadlines. They sought a writ of certiorari and other appropriate directions to extend the payment deadline. Revenue's Argument: The judgment records no specific argument from the respondents (Union of India and CBIC) regarding the merits of the extension sought by the petitioners.