M/S Brahmaputra Tele Productions PVT LTD vs. The Union Of INDIA And 5 Ors

Held

The Court held that it was not necessary to dwell on the aggregate amount the petitioner might owe, focusing instead on the admitted amount of Rs. 12,36,844.40/- that the petitioner was willing to pay. The Court directed the petitioner to pay this admitted amount within 45 days from the date of the order. It was made clear that no coercive action would be taken against the petitioner concerning this specific amount until its payment within the stipulated 45 days. The Court also noted that any other liabilities of the petitioner would need to be considered by the competent authority on their own merits. The issue of whether the petitioner should be allowed to pay in installments was implicitly addressed by granting a specific period for full payment, rather than explicitly allowing installments for this particular sum.

Facts

The petitioner, M/s Brahmaputra Tele Productions Pvt Ltd, approached the Gauhati High Court seeking directions to accept payment of an admitted amount of Rs. 12,36,844.40/- in installments. This amount was due under the "Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019" (SVLDRS). The petitioner claimed they could not make the payment by the due date of July 1, 2020, due to the disruption caused by the COVID-19 pandemic. Upon attempting to pay later, they were informed that the payment portal was closed. The petitioner's request for installment payment was not positively responded to by the authorities, leading to the present writ petition.

Key Issues

1. Whether the petitioner should be allowed to pay the admitted amount of Rs. 12,36,844.40/- under the SVLDRS in installments, despite the expiry of the payment deadline. Petitioner's Argument: The petitioner contended that the COVID-19 pandemic disrupted their business and the functioning of government offices, preventing timely payment. They sought a direction to the authorities to accept the payment in installments, requesting at least two months to make the payment due to the substantial amount. Revenue's Argument: The learned Standing Counsel for GST submitted that if the petitioner was willing to pay the aforesaid amount within 15 days, the matter could potentially be sorted out. He also referred to a letter from the petitioner indicating a larger outstanding amount of Rs. 3,90,69,385/- under SVLDRS, payable in 48 installments, though the petitioner clarified this was an aggregate amount for other financial years and not the subject of the present petition.