M/S Global Properties vs. Union Of INDIA

WP/14660/2021HC Madhya PradeshGST14 March 2023Bench: HON'BLE SHRI JUSTICE SHEEL NAGU2 pages

For Petitioner: Ashish Kumar UpadhyayFor Respondent: Assistant Solicitor General

AI SummaryDismissed

Held

The Court held that the issue raised in the writ petition was no longer res integra, as it had been settled by the Apex Court in the case of M/s Yasi Construction vs Union of India, decided on February 18, 2022. The Supreme Court had ruled that the time frame fixed for the deposit of the discounted amount of arrears of tax under the Sabka Vishwas Legacy Dispute Resolution Scheme, 2019, cannot be extended. Based on this settled position, the High Court found no case for interference. Therefore, the writ petition was dismissed.

Facts

The petitioner, M/s Global Properties, filed a writ petition before the Madhya Pradesh High Court challenging an action related to the Sabka Vishwas Legacy Dispute Resolution Scheme, 2019. The petitioner's counsel, Shri G.N. Purohit, Senior Counsel, conceded that the issue raised in the petition was no longer res integra. He acknowledged that the Supreme Court, in the case of M/s Yasi Construction vs Union of India, decided on February 18, 2022, had settled the position that the time frame fixed for depositing the discounted amount of arrears of tax under the aforementioned scheme cannot be extended. Consequently, no case for interference was made out.

Key Issues

1. Whether the time frame fixed for the deposit of the discounted amount of arrears of tax under the Sabka Vishwas Legacy Dispute Resolution Scheme, 2019, can be extended? (Question of law turning on the interpretation of the Sabka Vishwas Legacy Dispute Resolution Scheme, 2019). Petitioner's contention: The petitioner's counsel, Shri G.N. Purohit, fairly submitted that the issue was no longer res integra and relied on the Supreme Court's decision in M/s Yasi Construction vs Union of India (dated February 18, 2022). This implied an acceptance that the time frame for deposit is not extendable. Revenue's contention: The judgment records no specific argument from the revenue or state.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF MADHYA PRADESH AT JABALPUR BEFORE HON'BLE SHRI JUSTICE SHEEL NAGU & HON'BLE SHRI JUSTICE VIRENDER SINGH ON THE 14th OF MARCH, 2023 WRIT PETITION No. 14660 of 2021 BETWEEN:- M/S GLOBAL PROPERTIES THROUGH ITS PARTNER SHRI ARVIND AGRAWAL S/O LATE SHRI HARIMOHAN AGRAWAL A/A 57 YEARS PLOT NO. 46, VIDYA NAGAR, PHASE-II (MAPPLE HIGH STREET), HOSHANGABAD ROAD, BHOPAL (M.P.) (MADHYA PRADESH) .....PETITIONER (BY SHRI G.N PUROHIT, SR. COUNSEL WITH MS. UMA PARASHAR. COUNSEL FOR THE PETITIONER) AND 1. UNION OF INDIA THROUGH THE SECRETARY FINANCE NORTH BLOK, NEW DELHI (DELHI) 2. PRINCIPAL COMMISSIONER CUSTOMS, CENTRAL EXCISE AND SERVICE TAX GST BHAWAN, 48, ADMINISTRATIVE AREA, ARERA HILLS. BHOPAL (MADHYA PRADESH) .....RESPONDENTS (BY SHRI GAJENDRA THAKUR, COUNSEL FOR RESPONDENT NO.2) This petition coming on for admission this day, JUSTICE SHEEL NAGU passed the following:

Shri Purohit, learned Senior counsel fairly submits at the outset that issue raised herein is not more res integra. It is submitted by him that in view of decision of the Apex Court in the case of M/s Yasi Construction vs Union of India decided on 18.02.2022 in SLA(C) No.2070/2022

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Reproduced from the public record of the Madhya Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.