M/S Veteran Security Services vs. The Union Of INDIA And 5 Ors
Held
The Court directed the GST Department to facilitate the payment of outstanding taxes by the petitioner, M/s Veteran Security Services, without refusing it on the grounds that the last date for consideration under the SVLDR scheme had passed. The manner of payment was to be worked out between the petitioner and the concerned assessment officer. The Court acknowledged the petitioner's financial constraints and allowed them to approach the authorities to arrange a payment schedule. The Court reasoned that allowing payment, even after the deadline, would be in the public interest if the taxes were paid. The petitioner's counsel undertook to provide materials to demonstrate that the required amount had been paid in relation to a previous default. The writ petition was allowed in these terms.
Facts
The petitioner, M/s Veteran Security Services, a partnership firm, filed a writ petition before the Gauhati High Court. The GST Department contended that the petitioner was liable to pay approximately Rs. 30,00,000/- for the assessment years 2014-2015 and 2015-2016, alleging default in payment. The petitioner intended to avail the Sabka Vishwas Legacy Dispute Resolution (SVLDR) scheme but missed the last date for its application. Consequently, this writ petition was filed seeking relief. The petitioner also indicated financial constraints in paying the entire amount at once.
Key Issues
1. Whether the petitioner should be permitted to pay the outstanding GST dues despite missing the last date for availing the Sabka Vishwas Legacy Dispute Resolution (SVLDR) scheme? Petitioner's contention: The petitioner argued that they missed the deadline for the SVLDR scheme and sought facilitation from the GST Department to pay the due amount. They also raised concerns about financial constraints preventing a lump-sum payment. Revenue's contention: The GST Department stated that the petitioner owed approximately Rs. 30,00,000/- for the assessment years 2014-2015 and 2015-2016. They also pointed out that on a previous occasion, the petitioner had defaulted in making installment payments for another assessment year.
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Page No.# 1/4 GAHC010177492020
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/459/2021 M/S VETERAN SECURITY SERVICES A PARTNERSHIP FIRM REGD. UNDER THE PARTNERSHIP ACT, 1932, HAVING ITS OFFICE AT H.NO. 10, 5TH BYELANE, R.G.BARUAH ROAD (EAST), GHY-21, ASSAM VERSUS THE UNION OF INDIA AND 5 ORS REP. BY THE FINANCE SECY., MINISTRY OF FINANCE, DEPTT. OF REVENUE, HAVING ITS OFFICE AT NORTH BLOCK, NEW DELHI- 110001 2:THE UNDER SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE NORTH BLOCK NEW DELHI- 110001 3:DESIGNATED COMMITTEE REPRESENTING THROUGH PRINCIPAL COMMISSIONER CENTRAL GOODS AND SERVICE TAX GST BHAWAN KEDAR ROAD FANCY BAZAR GHY-01 4:CHIEF COMMISSIONER CENTRAL GOODS AND SERVICE TAX GUWAHATI GST BHAVAN KEDAR ROAD GHY-01
Page No.# 2/4 ASSAM 5:THE ASSTT. COMMISIONER CENTRAL GOODS AND SERVICE TAX GHY ASSAM 6:CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS (CBIC) REP. BY ITS CHAIRMAN DEPTT. OF REVENUE MINISTRY OF FINANCE NORTH BLOCK CENTRAL SECRETARIAT NEW DELHI- 11000 Advocate for the Petitioner : MS. M L GOPE Advocate for the Resp
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