M/S Veteran Security Services vs. Union Of INDIA And 5 Ors.
Held
The Court held that the incorrect information provided in the SVLDRS-1 form, specifically the stated deposit amount of Rs. 87,03,720/-, should not lead to the rejection of the petitioner's claim if it did not result in any undue benefit. Following the precedent set in Assam Cricket Association Vs. Union of India and 4 others (WP(C)No.2149/2020), the Court reasoned that the benefits under SVLDRS 2019 are an independent entitlement and not solely dependent on the stated amount in the form. Therefore, the matter was remanded back to the GST authorities to reconsider the petitioner's claim on its merits. The Court also allowed the petitioner to make necessary corrections in the SVLDRS-1 form. The authorities are directed to pass a reasoned order based on the corrected information within one month of correction, which must be done within seven days.
Facts
The petitioner, M/s Veteran Security Services, a partnership firm, applied for benefits under the Sabka Viswas (Legacy Dispute Resolution) Scheme 2019 (SVLDRS 2019). In their application (SVLDRS-1 form), they stated the total deposit amount as Rs. 87,03,720/-. The GST Department found this information to be incorrect and rejected the petitioner's claim. The petitioner contended that the incorrect mention of the amount was an inadvertent mistake. The present writ petition was filed challenging the rejection of their SVLDRS 2019 claim.
Key Issues
1. Whether the incorrect information provided in the SVLDRS-1 form, specifically the stated deposit amount, warrants rejection of the petitioner's claim under the Sabka Viswas (Legacy Dispute Resolution) Scheme 2019, considering the scheme's objective and the nature of the error. Petitioner's arguments: The petitioner argued that the incorrect mention of the total deposit amount was an inadvertent mistake. They relied on the principle laid down in Assam Cricket Association Vs. Union of India and 4 others (WP(C)No.2149/2020), where it was held that if an incorrect statement does not lead to any undue benefit to the applicant, the claim should not be rejected on that ground. Revenue's arguments: The judgment does not record any specific arguments made by the respondent GST Department regarding the petitioner's contentions. However, their action of rejecting the claim implies they considered the incorrect information a valid ground for rejection.
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Page No.# 1/4 GAHC010173642020
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/5184/2020 M/S VETERAN SECURITY SERVICES A PARTNERSHIP FIRM REGISTERED UNDER THE PROVISIONS OF PARTNERSHIP ACT, 1932 HAVING ITS OFFICE AT HOUSE NO. 10, 5TH BYELANE (EAST) NEAR USHA COURT, R G BARUAH ROAD,GUWAHATI 781021 ASSAM VERSUS UNION OF INDIA AND 5 ORS. REPRESENTED BY THE FINANCE SECRETARY , MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, HAVING ITS OFFICE AT NORTH BLOCK ,NEW DELHI 110001. 2:THE UNDER SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPARTMENT 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 GUWAHATI 781001 4:CHIEF COMMISSIONER CENTRAL GOODS AND SERVICE TAX GUWAHATI GST BHAWAN KEDAR ROAD GUWAHATI 781001 ASSAM
Page No.# 2/4 5:THE ASSISTANT COMMISSIONER CENTRAL GOODS AND SERVICE TAX GUWAHATI ASSAM 6:CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS (CBIC) REPRESENTED BY ITS CHAIRMAN DEPARTMENT OF REVENUE MINISTRY OF FINANCE NORTH BLOCK CENTRAL S
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