Allahabad High Court
Kisan Sahakari Chini Mill Ltd. vs Union Of India And 2 Others on 27 May, 2022
Bench: Surya Prakash Kesarwani, Jayant Banerji
HIGH COURT OF JUDICATURE AT ALLAHABAD
?Court No. - 3
Case :- WRIT TAX No. - 806 of 2022
Petitioner :- Kisan Sahakari Chini Mill Ltd.
Respondent :- Union Of India And 2 Others
Counsel for Petitioner :- Shakeel Ahmad,Praveen Kumar
Counsel for Respondent :- A.S.G.I.,Dhananjay Awasthi,Satish Chaturvedi
Hon'ble Surya Prakash Kesarwani,J.
Hon'ble Jayant Banerji,J.
Heard Sri Shakeel Ahmad, learned counsel for the petitioner, learned Standing Counsel for the respondent no.1, Sri Gaurav Mahajan, learned Standing Counsel for the respondent nos.2 and 3 and Sri Pankaj Srivastava, learned counsel for the respondent no. 4.
Briefly stated facts of the present case are that petitioner filed a declaration under " Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019" but failed to deposit the amount in terms of the provision of Clause 127 (5) of the aforesaid scheme. Consequently, the impugned notices dated 4/7.02.2022 and 29.03.2022 have been issued.
Learned counsel for the petitioner submits that due to financial crises, petitioner could not deposit the amount within the time prescribed under Clause 127 (5) of the aforesaid scheme and the petitioner has deposited the amount by delay of 85 days. The delay may be condoned and the benefit of the scheme be extended to the petitioner.
We find that controversy is squarely covered by the Division Bench judgment in Writ Tax No. 541 of 2021 ( M/s Yashi Constructions Versus Union of India and 2 others), which was dismissed by judgment dated 11.08.2021 observing as under:-
"Undisputedly, Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was introduced by the Parliament by Finance (No.2) Act, 2019. It offers opportunity to the assessee to seek closure of legacy dispute involving indirect tax.
In the present case, the petitioner applied for the benefit of that scheme on 31st December, 2019, the last date for making the application. Upon that application being pressed, the Designated Committee issued form SVLDRS-2 on 06.02.2020 requiring the petitioner to deposit Rs.9,94,040/-. SVLDRS-3 was also issued by the Designated Committee. The time period to make the deposit provided under Section 127 of the SVLDRS was of 30 days.
Clearly, the petitioner has not deposited the amount within time granted to the petitioner. In absence of any provision to extend that time, prayer may never be granted to the petitioner.
In view of above, the petition lacks merit and is, accordingly, dismissed."
The aforesaid judgment of this Court has been upheld by Hon'ble Supreme Court in Yashi Constructions Versus Union of India 2022 (58) G.S.T.L. 144 (S.C.).
In view of the aforesaid and particularly in the absence of any provision in the aforesaid scheme, 2019, providing for extension of time or for condonation of delay in depositing the amount; the relief sought by the petitioner cannot be granted.
For all the reasons afore-stated, we do not find any merit in this petition. Consequently, the writ petition is dismissed.
Order Date :- 27.5.2022
T.S.
