Kolkata Dynamic Services Private ... vs The Learned Member Of The ...
2021 Latest Caselaw 5674 Cal

15.11.2021
   ks                            WPA 14735 of 2021
 sl. 20
              Kolkata Dynamic Services Private Limited
                                 Vs
              The Learned Member of the Designated Committee,
             SVLDRS, Central Goods & Service Tax and Central
             Excise, Kolkata South Commissionerate, Kolkata &
             Ors.

             Ms. Sweta Mukherjee,
             Ms. Monideepa Banerjee
                          ... For the Petitioner.
             Mr. K.K. Maiti,
             Mr. T. Bhanga
                          ... For the Respondent Nos. 1,2 & 3.

Mr. Sankar Sarkar ... For the UOI.

Heard learned Advocates appearing for the parties.

The grievance of the petitioner in this writ petition

is against the inaction on the part of the respondent

authorities in considering the representation of the

petitioner dated 7th June, 2021 being Annexure P-6 to

the writ petition for necessary instructions to resolve

the issue of making of payment of service tax under

Sabka Vishwas(Legacy Dispute Resolution) Scheme,

2019. The details of which would appear from the said

representation.

Mr. Maiti, learned Advocate appearing for the

respondents submits that the Scheme in question is

not in existence and there is no scope of granting any

relief to the petitioner and that the petitioner

approached the respondent authority concerned

beyond time limit.

Learned Advocate appearing for the petitioner

submits that the petitioner has made all possible

attempts to deposit the amount of tax under the said

Scheme before the expiry of the Scheme in question.

The petitioner also relies on several decisions of the

Hon'ble Gujrat High Court, Hon'ble Bombay High

Court and the Hon'ble Delhi High Court and have

annexed those decisions to the writ petition and the

petitioner submits that those decisions were annexed

to the representation also. In those decisions, it

appears that the Central Board of Indirect

Tax/respondent were directed to consider the request

to accept the payment under the said Scheme after

expiry of the said Scheme, if the petitioner makes the

representation for such relief at the earliest.

Mr. Maiti, learned Advocate appearing for the

respondents submits that the Principal Commissioner,

CGST, Kolkata, South is the authority concerned to

consider such representation, while such

representation has been made before the Joint

Commissioner.

Considering the submission of the parties and

without going into the merits of such representation,

being Annexure P-6 to the writ petition, this writ

petition, being WPA14735 of 2021 is disposed of by

giving liberty to the petitioner to make a fresh

representation within one week from date before the

Principal Commissioner, CGST, Kolkata/respondent

No.3 to consider and take a decision, if such

representation is made before the Principal

Commissioner/respondent No.3, who will consider and

dispose of the same by taking decision in accordance

with land and taking into consideration the relevant

Circular/ Notifications and the judgments, the

petitioner wants to rely and pass a speaking order

after giving an opportunity of hearing to the petitioner

or its authorised representative within six weeks from

the date of making such representation.

( Md. Nizamuddin, J. )