M/S Bhasan Ch. Dey And Co. vs. The Union Of INDIA And 4 Ors.
Held
The Court held that the Designated Committee should consider the petitioner's claim as submitted in their representation dated 26.02.2020. The Court directed the Members of the Designated Committee to rectify the defects in the SVLDRS-3 Form uploaded by the Department. The reasoning was based on the agreement between both counsels and the petitioner's submission that the pre-deposit was not reflected, leading to a reduced benefit. The Court emphasized that the correction should be made within two working days, considering the Scheme's benefits were set to expire on 30th June 2020. The operative direction was to rectify the SVLDRS-3 Form to ensure the petitioner receives the full benefit to which they are entitled under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019.
Facts
The petitioner, M/s Bhasan Ch. Dey and Co., filed a writ petition challenging Form No. SVLDRS-3, which reflected the decision of the Designated Committee under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The petitioner contended that a pre-deposit of Rs. 94,685/- made towards service tax demand was not deducted or considered when the SVLDRS-3 Form was generated. This omission resulted in the petitioner being denied the full benefit available under the Scheme. Following the upload of the SVLDRS-3 Form, the petitioner submitted a representation dated 26.02.2020 to the concerned authority, highlighting this discrepancy and requesting rectification.
Key Issues
1. Whether the Designated Committee erred in not deducting the pre-deposit of Rs. 94,685/- made by the petitioner while processing the application under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, thereby affecting the benefit available to the petitioner? Petitioner's contention: The petitioner argued that the pre-deposit amount was not reflected in the SVLDRS-3 Form, leading to a reduction in the relief granted under the Scheme. They relied on the fact that they had made the deposit and expected it to be considered for the Scheme's benefits. Revenue's contention: The learned Assistant Solicitor General of India (ASGI) submitted that instructions had been received from the Department to process the rectification of the defect. The Department agreed that the writ petition could be disposed of with a direction to rectify the issue.
Sections Cited
SVLDR Scheme, 2019
AI-generated summary — verify with the full judgment below
Page No.# 1/3 GAHC010092332020
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C) 2757/2020 1:M/S BHASAN CH. DEY AND CO. REP. BY ITS PARTNER SMTI. CHANDRALI DEY, AGED ABOUT 38 YEARS, W/O- LT. DEBOJIT DEY, R/O- MILAN NAGAR, TOPLA BASTI, DIGBOI, P.O. DIGBOI, PIN- 786171, DIST.- TINSUKIA (ASSAM)
VERSUS 1:THE UNION OF INDIA AND 4 ORS. REP. BY THE SECY., MINISTRY OF FINANCE DEPTT. OF REVENUE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, NEW DELHI- 110001 2:THE COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX DIBRUGARH DIVISION 3:JOINT COMMISSIONER CENTRAL GOODS AND SERVICES TAX OFFICE OF THE COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX (MEMBER-DESIGNATED COMMITTEE UNDER SVLDR SCHEME 2019) MILAN NAGAR F LANE P.O.-C.R. BUILDING DIBRUGARH- 786003 4:THE ASSTT. COMMISSIONER CENTRAL GOODS AND SERVICES TAX OFFICE OF THE COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX (MEMBER-DESIGNATED COMMITTEE UNDER SVLDR SCHEME 2019) MILAN NAGAR F LANE P.O.-C.R. BUILDING DIBRUGARH- 786003
Page No.# 2/3 5:THE SUPERINTENDENT (RECOVERY) OFFICE OF THE ASSTT. COMMISSIONER OF CENTRAL
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