HIGH COURT OF JUDICATURE FOR RAJASTHAN
BENCH AT JAIPUR
D.B. Civil Writ Petition No. 3350/2022
M/s Post Master
----Petitioner
Versus
Deputy Commissioner
----Respondent
For Petitioner(s) : Mr. Javed Khan with
Mr. Palash Gupta &
Mr. Jaideep Malik
For Respondent(s) :
HON'BLE THE CHIEF JUSTICE MR. PANKAJ MITHAL HON'BLE MRS. JUSTICE SHUBHA MEHTA Order 03/01/2023 Heard learned counsel for the petitioner. The petitioner by the medium of this writ petition assails the order in original dated 16.12.2021 passed by the Deputy Commissioner Central Goods and Service Tax Division confirming the demand of service tax of Rs.3,26,014/- with the same amount of penalty.
The petitioner undoubtedly had a remedy of appeal under Section 35 of the Excise Act read with the provisions of the Finance Act to challenge the aforesaid order in original, but instead of availing the remedy of appeal, the petitioner has invoked the writ jurisdiction on the ground that the matter involves a jurisdictional issue and, therefore, alternate remedy would not be a bar to maintain this petition.
The submission is that the demand is beyond the period of limitation and where the question of limitation arises, it becomes a (Downloaded on 05/01/2023 at 09:12:51 PM) (2 of 2) [CW-3350/2022] question of jurisdiction as has been held by series of judgments of various High Courts as well as Hon'ble Supreme Court.
On merits it has been submitted that the petitioner has filed an application under the "Sabka Viswas Legacy Dispute Resolution Scheme (SVLDRS)" on 21.12.2019 and has declared the tax liability voluntarily for the period 01.01.2015 to 30.06.2017.
Since the petitioner has voluntarily declared its liability for the payment of service tax, it cannot be said that he had suppressed any material facts and that the non-payment of the service tax within the time stipulated from the date of such voluntary declaration was for the reason that the country was suffering from Covid-19 pandemic and that there were technical glitches in deposit of the said tax online.
In view of the aforesaid facts and circumstances, we direct for the issuance of notice to the respondent by registered post, returnable within six weeks.
List for admission/final disposal immediately thereafter. Until further orders of this Court, the respondent shall not take any coercive action against the petitioner for recovering the interest amount and the penalty as per the order in original dated 16.12.2021 inasmuch as the service tax liability has already been cleared by the petitioner.
(SHUBHA MEHTA),J (PANKAJ MITHAL),CJ
N.K. GANDHI/LAKSHYA SHARMA /2
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