Tvl.Jai Guru Cables vs. The Princiapl Chief Commissioner

Facts

The petitioner, Tvl. Jai Guru Cables, had an adverse assessment order dated 26.12.2011. After a remand and subsequent finalization of liability, the petitioner applied under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. Form SVLDRS-4 was generated on 11.11.2019, indicating a payable amount of Rs. 1,51,797.20. The statutory period for payment was 30 days from the generation of the form, as per Section 127(5) of the Finance Act, 2019. The petitioner attempted an electronic payment on 30.06.2020, which was debited but later re-credited. The payment was unsuccessful. The petitioner remained inactive until a communication dated 15.01.2021 from the fourth respondent called for clearing the original liability, prompting the filing of the present writ petition.

Held

The Court noted that the petitioner failed to make the payment within the statutory period of 30 days from the generation of Form SVLDRS-4, as mandated by Section 127(5) of the Finance Act, 2019. While the petitioner attempted an electronic payment on 30.06.2020, it was unsuccessful. The Court also observed that after this failed attempt, the petitioner remained inactive and did not submit any representation until filing the writ petition. The Court found itself unable to grant the relief sought due to the petitioner's inaction and failure to adhere to the statutory timelines. The Court permitted the petitioner to once again move the jurisdictional designated committee, leaving the decision to the committee. No specific finding was given on the interpretation of Rule 7 or the amendment to the scheme, as the primary reason for denial of relief was the petitioner's delay and lack of proactive engagement.

Key Issues

1. Whether the petitioner is entitled to a direction for acceptance of payment under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, and issuance of a discharge certificate, despite failing to make the payment within the stipulated 30-day period from the generation of Form SVLDRS-4, considering the attempted electronic payment on 30.06.2020 and the amendment to Rule 7 of the Scheme. Petitioner's contentions: The petitioner argued that the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, was amended, and as per Rule 7, declarants could pay electronically the amount indicated in Form SVLDRS-4 on or before 30.06.2020. The petitioner made an attempt to pay electronically on 30.06.2020, and the amount was debited from their account, though subsequently re-credited due to unsuccessful processing. Respondents' contentions: The respondents did not explicitly record any contentions in the judgment. However, their action of calling upon the petitioner to clear the original liability suggests they were relying on the petitioner's failure to comply with the statutory payment deadline.