M/S Chopra Construction vs. Union Of INDIA
Held
The Court held that it was not inclined to entertain the Writ Petition. The reasoning was based on the judicial precedent laid down by the Division Bench of the Allahabad High Court in M/s Yashi Construction Vs. Union of India & Others, which was affirmed by the Supreme Court. The Supreme Court had held that extending the time for deposit beyond what is provided in the Scheme would amount to modifying the Scheme, a power exclusively vested with the Government. Therefore, the Court found itself unable to grant the Petitioner's prayer for an extension of time to deposit the amount under the Sabka Vishwas Scheme. The Petitioner's prayer was dismissed.
Facts
The Petitioner, M/s Chopra Construction, filed a Writ Petition seeking a direction to the Respondents to allow them to deposit a sum of Rs. 5,26,272/- determined under the Sabka Vishwas (Legal Dispute Resolution) Scheme, 2019. The last date for deposit under the Scheme was June 30, 2020. Due to compelling circumstances, the Petitioner could not deposit the amount within the stipulated period. Upon attempting to deposit the amount later, the Respondents refused to accept it, citing the non-extension of the Scheme beyond June 30, 2020. This led to the filing of the present Writ Petition.
Key Issues
1. Whether the Petitioner can be permitted to deposit the amount determined under the Sabka Vishwas (Legal Dispute Resolution) Scheme, 2019, after the stipulated deadline of June 30, 2020, in light of compelling circumstances. Contentions: Petitioner: Argued that due to compelling circumstances, they were unable to deposit the amount within the prescribed time and sought permission to make the deposit. Respondents: Relied on an order of the Allahabad High Court in M/s Yashi Construction Vs. Union of India & Others, which dismissed a similar prayer, stating that extension of time cannot be granted under Writ jurisdiction. They also highlighted that the Supreme Court affirmed this order, holding that extending time not provided under the Scheme would amount to modifying the Scheme, which is the prerogative of the Government.
AI-generated summary — verify with the full judgment below
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NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WRIT PETITION (T) NO. 02 OF 2022 M/s Chopra Construction, through: Partner, Mr. Akash Chopra, S/o Ravindra Chopra, aged 43 years, R/o Chopra Para, Tehsil Ambikapur, District Sarguja, Chhattisgarh. … Petitioner versus
Union of India, through: Secretary, Department of Revenue, Ministry of Finance, North Block, New Delhi-110001. 2. Designated Committee, Central GST & Excise, Central GST Building, Dhamtari Road, Tikarapara, Raipur 492001, Chhattisgarh.
Principal Commissioner, Central GST & Excise, Central GST Building, Dhamtari Road, Tikarapara, Raipur 492001, Chhattisgarh. … Respondents For Petitioner : Mr. Siddharth Shukla, Advocate. For Respondents 2 & 3: Mr. Maneesh Sharma, Advocate. Hon'ble Shri Justice P. Sam Koshy Order on Board [02 /12/2022]
The instant Writ Petition has been filed by the Petitioner seeking for a direction to the Respondents to permit them to deposit a sum of Rs.5,26,272/- determined under the Sabka Vishwas (Legal Dispute Resolution) Scheme, 2019. 2. The last date for depositing of the said amount under the said Scheme was 30.6.2020 but for certain compelling circumstanc
The judgment continues below.
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