M/S Rajhans Enterprises vs. The Union Of INDIA
Held
The Court held that the petitioner's plea of a technical glitch does not absolve them from strictly adhering to the procedures and deadlines prescribed by the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The Court found that the record did not establish that the revenue's account was credited with the discounted amount by the due date. Furthermore, the Court noted that the glitch appeared to be at the petitioner's account stage, not the revenue's. Relying on the Supreme Court's decision in Yashi Constructions vs. Union of India, the Court held that the scheme cannot be altered or tinkered with, and its prescribed procedure must be strictly followed. The Court disagreed with the Gujarat High Court's view in M/s L.G. Chaudhary and found no merit in the petition. The petition was dismissed. The petitioner was granted liberty to challenge the constitutional validity of the scheme if advised.
Facts
The petitioner, M/s Rajhans Enterprises, filed a writ petition seeking to avail the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS). The petitioner claimed to have attempted to deposit the discounted arrears of tax on June 30, 2020, the last date for payment. However, the amount debited from their bank account was credited back on the same day due to a technical glitch, and a subsequent attempt yielded the same result. The petitioner sought directions to issue fresh challans and a discharge certificate under the scheme. The respondents are the Union of India and various GST authorities.
Key Issues
1. Whether the petitioner's bona fide attempt to deposit the discounted tax arrears by the stipulated deadline of June 30, 2020, despite a technical glitch, warrants the acceptance of the payment and grant of benefit under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, particularly in light of the Gujarat High Court's decision in M/s L.G. Chaudhary vs. Union of India? - Petitioner's argument: Relied on the Gujarat High Court's decision, arguing that substantive benefits of the scheme should not be denied due to procedural technicalities, especially considering the COVID-19 pandemic. They contended that their bona fide attempt to pay within time should be recognized. - Revenue's argument: The judgment records no specific argument from the revenue on this point, but the Court's reasoning implies a strict adherence to the scheme's procedures and deadlines.
Sections Cited
Section 127
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF MADHYA PRADESH AT JABALPUR BEFORE HON'BLE SHRI JUSTICE SHEEL NAGU & HON'BLE SHRI JUSTICE VIRENDER SINGH ON THE 16th OF JANUARY, 2023 WRIT PETITION No. 14572 of 2020 BETWEEN:- M/S RAJHANS ENTERPRISES THROUGH ITS PROPRIETOR SHRI BADRI PARASAD DUBEY AGED 65 YEARS S/O LATE SHRI RAM KINKARK DUBEY 192-A ROAD NO 6, SHARDA NAGAR NARIYAL KHEDA BHOPAL (MADHYA PRADESH) 462038 .....PETITIONER (BY SHRI HIMANSHU KHEMUKA - ADVOCATE) AND 1. THE UNION OF INDIA THROUGH ITS REVENUE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF REVENUE GOVERNMENT OF INDIA NORTH BLOCK NEW DELHI 110001. 2. DESIGNATED COMMITTEE UNDER SABKA VISHWAS (LEGACY DISPUTE RESOLUTION) SCHEME 2019 THR. ITS MEMBERS CENTRAL G.S.T EXCISE PARYAS BHAWAN 35C MOTHER TERESA MARG ADMINISTRATIVE AREA ARERA HILLS BHOPAL (MADHYA PRADESH) 462004. 3. JOINT COMMISSIONER CENTRAL G.S.T EXCISE PARYAS BHAWAN 35C MOTHER TERESA MARG ADMINISTRATIVE AREA ARERA HILLS BHOPAL (MADHYA PRADESH) 462004. 4. ASSISTANT COMMISSIONER CENTRAL G.S.T EXCISE PARYAS BHAWAN 35C MOTHER TERESA MARG ADMINISTRATIVE AREA ARERA HILLS BHOPAL (MADHYA PRADESH) 462004. .....RESPONDENTS (BY SHRI HIMANSHU SHRIVASTAVA - ADVOCATE) 1 Si
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