S.Manikandan vs. The P.C/ Commissioner
Facts
The petitioner, S. Manikandan, proprietor of M/s. Tilai Technologies, a commercial training institute, challenged an order dated 29.01.2019, issued by the Assistant Commissioner (third respondent) under Section 87(b) of the Finance Act, 1994, for non-payment of service tax and penalty. The petitioner had filed an appeal against this order and simultaneously challenged it before the High Court. During the pendency of the writ petition, the Central Government introduced the "SABKA VISHWAS Scheme" (Settlement for pending cases in Central Excise and Service Tax) on 08.09.2019. The petitioner expressed his intention to avail the benefits of this scheme, which offers a waiver of interest and penalty under certain conditions.
Held
The Court noted the introduction of the "SABKA VISHWAS Scheme" and the petitioner's submission that he is eligible to avail its benefits, including the waiver of interest and penalty. Recording the petitioner's submission, the Court disposed of the writ petition. The operative direction was to grant liberty to the petitioner to approach the respondents to avail the benefits of the "SABKA VISHWAS Scheme". The Court also noted the petitioner's submission that he had paid 25% of the demanded amount on the Court's direction and that any refund due under the scheme should be directly payable to him. No costs were imposed.
Key Issues
1. Whether the petitioner is eligible to avail the benefits of the "SABKA VISHWAS Scheme" dated 08.09.2019, particularly concerning the waiver of interest and penalty, in light of the pending writ petition and appeal against the order dated 29.01.2019? Petitioner's Argument: The petitioner contended that he is eligible to apply under the "SABKA VISHWAS Scheme" as he falls under the category of persons who have received a notice stating reasons for not paying service tax and penalty, and whose cases have not completed final hearing till 30.06.2019. He further submitted that he is entitled to a full waiver of interest and penalty as per the scheme and has already paid 25% of the demanded amount on the Court's direction, which should be refunded if the scheme is applied. Revenue's Argument: The judgment does not record any specific arguments made by the respondents (revenue).
Sections Cited
Section 87(b) of the Finance Act, 1994
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 31.10.2019 CORAM: THE HONOURABLE MR.JUSTICE M.GOVINDARAJ and W.M.P.(MD)Nos.3131 and 3156 of 2019 S.Manikandan, Proprietor, M/s.Tilai Technologies, 2nd Floor, Premier Plaza, No.122/5, Bharathiar Salai, Opp. to RC Higher Secondary School, Cantonment, Trichy-01. : Petitioner Vs. 1.The P.C./Commissioner (Appeals-II), Central Excise and GST, Office of the Commissioner of Customs and Central Excise (Appeals-2), No.1, Williams Road, Cantonment, Tiruchirappalli-620 001. 2.The Joint Commissioner, Office of the Commissioner of Central Excise and Service Tax, No.1, Williams Road, Cantonment, Tiruchirappalli-620 001. 3.The Assistant Commissioner, Office of the Assistant Commissioner of GST & Central Excise, Tiruchirappalli - I Division, No.1, Williams Road, Cantonment, Trichy-620 001. : Respondents PRAYER: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of a Writ of Certiorari, to call for the records of the third respondent vide its order No.O.C.No.365/2019, C.No.IV/16/18/2013-STR, dated 29.01.2019 on the fi
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