THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN
W.P.(MD)No.19314 of 2020
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 30.03.2021
CORAM:
THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN
W.P.(MD)No.19314 of 2020
P.Sikkandar … Petitioner
-Vs-
1.The Government of India,
Rep. by its Secretary,
- inistry of Finance,
- ew Delhi – 110 001.
2.The Commissioner,
GST & Central Excise,
No.4, Lalbahadur Sastri Road,
Central Revenue Building,
Bibikulam, Madurai – 625 002. … Respondents
PRAYER: Petition filed under Article 226 of the Constitution of India to issue a Writ of Mandamus, directing the 1 and 2 respondents to extend the provisions sections 6 & 7 of the taxation and other laws (Relaxation and Amendment of certain provisions) Act, 2020 to the Finance (No.2) Act, 2019 so far as it relates to Chapter V – SVLDRS, 2019 relating to payment of estimated amount determined by the Designated Committee so that the petitioner company can pay the said amount on or before 30.12.2020 and consequently directing the respondent 1 to apply the provisions of SVLDRS (Removal of difficulties) order 2020 dated
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13.03.2020 to the state of Tamilnadu to maintain equality among the states, which faced COVID – 19 infection in large scale, enabling the petitioner to pay the estimated amount on or before 31.12.2020 or to file a fresh application in from SVLDRS-1 on or before 31.12.2020 and the amount estimated by the Designated Committee shall be paid on or before 28.02.2021.
For Petitioner : Mr.Ilangovan.S
For Respondents : Mr.M.Prabhu,
Junior Panel Standing Counsel.
ORDER
This writ petition has been listed under the caption “for being
mentioned ” at the instance of the learned counsel standing counsel for the department.
2.Vide order dated 08.01.2021, I had allowed the writ petition filed
by the petitioner herein. The petitioner herein had applied under Sabka
Vishwas (Legacy Dispute Resolution) Scheme (SVLDRS), 2019. The
case was considered by the Designated Committee and he was asked to
make certain payment on or before 30.06.2020. The petitioner did not
comply with the said condition. I had allowed the writ petition by
granting extension of time by seven more days. It is now brought to my 2/4
W.P.(MD)No.19314 of 2020
notice by the learned standing counsel that as per Section 127(5) of the
Finance Act, 2019, the payment will have to be made under the said
scheme as directed by the designated committee. That apart, Rule 7 of
Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, states that
every declarant shall pay electronically the amount as indicated in Form
SVLDRS-4 issued by the designated committed on or before 30.06.2020.
Inasmuch as, these provisions were not taken note of by me, the order
dated 08.01.2021, allowing W.P.(MD)No.19314 of 2020 is suo motu recalled and the writ petition is dismissed. No costs.
30.03.2021
Index : Yes/No
Internet : Yes/No
ias
Note: In view of the present lock down owing to
COVID-19 pandemic, a web copy of the order may
be utilized for official purposes, but, ensuring that
the copy of the order that is presented is the correct
copy, shall be the responsibility of the
advocate/litigant concerned.
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W.P.(MD)No.19314 of 2020
G.R.SWAMINATHAN, J.
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W.P.(MD)No.19314 of 2020
30.03.2021
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