M/S. Aanchal Ispat Limted & Anr vs Union Of India & Ors
2022 Latest Caselaw 400 Cal

8.2.2022
    ks                   WPA 1295 of 2022
  sl. 30
                  M/s. Aanchal Ispat Limted & Anr.
                              Vs
                   Union of India & Ors.

           Mr. N.K. Chowdhury,
           Mr. H.K. Pandey,
           Mr. Nilotpal Chowdhury
                         ... For the Petitioners.
           Mr. Bhaskar Prosad Banerjee,
           Mr. Tapan Bhanja
                         ... For the CGST Authority.
           Mr. Partha Chakraborty
                          ... For the UOI.


             Heard learned Advocates appearing for the parties.

             In this writ petition, petitioners seek relief of

           allowing it to pay the tax determined under the

           Scheme of SVLDRS of 2019 where amount of tax

           determined is Rs. 16,56,322.40 though the tenure of

           the said Scheme has expired long back.      Petitioners

           submit that due to financial difficulty and some

           litigation before NCLT, petitioners could not pay the

           amount of tax determined under the said Scheme.

           Petitioners in support of its case want to rely on a

           Circular dated 14th July, 2020 issued by the Central

           Board of Indirect Taxes and Customs and a decision of

           the Gujarat High Court in the case of Falcom Fighter

           Force Services Pvt. Ltd. Vs. Union of India reported in

           2021(50) G.S.T.L. 393(Guj.).

              Mr. Banerjee, learned Advocate appearing for the

           respondents opposes this writ petition by contending

that the tenure of the Scheme has expired long back

and no relief should be granted to the petitioners.

Considering the submission of the parties, this writ

petition, being WPA 1295 of 2022 is disposed of by

giving liberty to the petitioners to make appropriate

application before the authority concerned within two

weeks from date and if such application is made by the

petitioners before the respondents concerned, it will

consider and dispose of the same in accordance with

law and by passing a reasoned and speaking order and

at the time of disposal, it shall also consider the

aforesaid Circular of the Board and the judgment upon

which petitioners have relied and to see that whether

the aforesaid Circular and the judgment is applicable

in the case of the petitioners, within four weeks from

the date of making such application.

Parties shall maintain status quo with regard to the

impugned notice dated 5th January, 2022 being

Annexure P-10 to the writ petition for a period of six

weeks or until the disposal of the appropriate

application to be filed by petitioners before the

appropriate authority whichever is earlier.

It is recorded that this court has not decided the

case of the petitioners on merit and the respondents

concerned while considering the application of the

petitioners shall act strictly in accordance with law

and since this writ petition is disposed of at the Motion

stage, without calling for affidavits, allegations

contained in the writ petition shall be deemed to have

been denied by the respondents.

( Md. Nizamuddin, J. )