Delhi High Court
Pro Interactive Services India ... vs Commissioner Of Central Goods And ... on 26 June, 2020
4
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* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 3741/2020
PRO INTERACTIVE SERVICES INDIA PVT. LTD. ..... Petitioner
Through: Mr. N. Venkataraman, Senior Advocate
with Mr. Ruchir Bhatia and
Ms. Madhura NM, Advocates.
versus
COMMISIONER OF CENTRAL GOODS
AND SERVICES TAX DELHI SOUTH & ANR. ..... Respondents
Through: Mr. Harpreet Singh, Advocate.
% Date of Decision: 25th June, 2020
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MR. JUSTICE SANJEEV NARULA
JUDGMENT
MANMOHAN, J:- (Oral)
CM Appl. 13413/2020 (exemption)
Allowed, subject to just exceptions.
W.P.(C) 3741/2020 & CM Appl. 13415/2020
1. The petition has been listed before this Bench by the Registry in view
of the urgency expressed therein.
2. The same has been heard by way of video conferencing.
3. Present writ petition has been filed challenging the impugned
communications dated 13th February, 2020 and 21st February, 2020 whereby
the declarations filed by the petitioner, under Sabka Vishwas (Legacy
Dispute Resolution) Scheme 2019, for waiver of interest and penalty for the
period October 2013 to September 2016 have been rejected without
affording any opportunity of hearing by only stating, "the amount of liability
declared by the applicant does not match with that of the liability shown by
the applicant in the return".
4. Learned senior counsel for petitioner states that the petitioner had
filed declarations only for waiver of interest and penalty as taxes stood fully
paid and therefore, the petitioner had rightly declared tax dues as nil in
accordance with the circular dated 25th September, 2019 issued by the
Central Board of Indirect Taxes and Customs.
5. Learned senior counsel for petitioner also states that under identical
circumstances after giving an oral hearing, declarations filed by the
petitioner for October 2016 to June, 2017 have been processed and
petitioner has been directed to pay tax dues as per Form SVLDRS-3. He
contends that the present case is a case of single assessee company having
one Service Tax Registration Number and therefore, the respondents ought
to have processed the declarations for the entire period from October, 2013
to June, 2017 under the Scheme and not in a disjointed manner as has been
done by the respondents.
6. Issue notice.
7. Mr. Harpreet Singh, learned counsel accepts notice on behalf of the
respondents. He states that he has no objection if the present writ petition is
directed to be treated as representation to the respondent No.2.
8. Consequently, the present writ petition is directed to be treated as a
representation by the respondent No.2, who is directed, to dispose of the
same on or before 30th June, 2020 after giving an opportunity of hearing to
an authorised representative of the petitioner on 29th June, 2020 at 11.30
A.M.
9. With the aforesaid direction, present writ petition and application
stand disposed of.
10. All the rights and contentions of the parties are left open.
11. The order be uploaded on the website forthwith. Copy of the order be
also forwarded to the learned counsel through e-mail.
MANMOHAN, J
SANJEEV NARULA, J
JUNE 25, 2020
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