M/S Veteran Security Services vs Union Of India And 5 Ors
2021 Latest Caselaw 1858 Gua

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GAHC010173642020




                      THE GAUHATI HIGH COURT
  (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)

                         Case No. : WP(C)/5184/2020

         M/S VETERAN SECURITY SERVICES
         A PARTNERSHIP FIRM REGISTERED UNDER THE PROVISIONS OF
         PARTNERSHIP ACT, 1932 HAVING ITS OFFICE AT HOUSE NO. 10, 5TH
         BYELANE (EAST) NEAR USHA COURT, R G BARUAH ROAD,GUWAHATI
         781021 ASSAM



         VERSUS

         UNION OF INDIA AND 5 ORS.
         REPRESENTED BY THE FINANCE SECRETARY , MINISTRY OF FINANCE,
         DEPARTMENT OF REVENUE, HAVING ITS OFFICE AT NORTH BLOCK ,NEW
         DELHI 110001.

         2:THE UNDER SECRETARY
         TO THE GOVT. OF INDIA
          MINISTRY OF FINANCE
          DEPARTMENT OF REVENUE
          NORTH BLOCK
          NEW DELHI 110001.

         3:DESIGNATED COMMITTEE
          REPRESENTING THROUGH PRINCIPAL COMMISSIONER
          CENTRAL GOODS AND SERVICE TAX
          GST BHAWAN
          KEDAR ROAD FANCY BAZAR
          GUWAHATI 781001

         4:CHIEF COMMISSIONER
          CENTRAL GOODS AND SERVICE TAX
          GUWAHATI GST BHAWAN
          KEDAR ROAD
          GUWAHATI 781001 ASSAM
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            5:THE ASSISTANT COMMISSIONER

             CENTRAL GOODS AND SERVICE TAX
             GUWAHATI ASSAM

            6:CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS (CBIC)
             REPRESENTED BY ITS CHAIRMAN
             DEPARTMENT OF REVENUE
             MINISTRY OF FINANCE
             NORTH BLOCK
            CENTRAL SECRETARIAT
             NEW DELHI 110001

Advocate for the Petitioner   : MS. M L GOPE

Advocate for the Respondent : SC, GST

BEFORE HONOURABLE MR. JUSTICE ACHINTYA MALLA BUJOR BARUA

Date : 16-08-2021

JUDGMENT & ORDER (ORAL)

Heard Ms. N Hawelia, learned counsel for the petitioner. Also heard Ms. G Hazarika, learned counsel for the respondent GST Department.

2. The petitioner is a partnership firm providing security services and, accordingly, subjected to payment of service tax and for the purpose is provided the assessee code bearing No.AAGFV1352AST001. The respondents in the GST had framed a scheme called 'Sabka Viswas (Legacy Dispute Resolution) Scheme 2019 (for short, the SVLDRS 2019) for the purpose of giving some benefits to those assessees who are subjected to payment of service tax and in course of Page No.# 3/4

the regular process had earlier not been paid service tax as required by the respondent department. For the purpose, the assessees are required to submit their application in a prescribed format called SVLDRS-1 form, but while submitting the said form, the petitioner had stated the total amount of deposit to be Rs.87,03,720/- for the given period. The Department while processing the application of the petitioner found the said information to be incorrect and as a consequence rejected the claim of the petitioner for the benefit under the SVLDRS 2019. The petitioner claims that the said incorrect mentioning of the total amount of Rs.87,03,720/- was an inadvertent mistake.

3. Without going into the question whether the said information provided in the SVLDRS-1 form was an inadvertent mistake or a deliberate mistake, what we take note of is that by providing the incorrect information, the petitioner would not have been subjected to any undue benefit because of such incorrect amount being stated. From the said point of view, in an earlier judgment of this Court dated 04.05.2020 in WP(C)No.2149/2020 (Assam Cricket Association Vs. Union of India and 4 others) it was held that the incorrect information provided by the petitioner therein did not lead to any claim of any undue benefit, which they are otherwise not entitled in law and the benefits sought to be provided under the SVLDRS 2019 would be an independent entitlement without depending upon the value of the amount that is to be stated in the SVLDRS-1 form. By following the principle decided in the judgment dated 04.05.2020 in WP(C)No.2149/2020, we remand the matter back to the authorities under the GST Department to give a due consideration to the claim of the petitioner made in the SVLDRS-1 form on its own merit and pass a reasoned order thereon.

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4. As provided in the order dated 04.05.2020 passed in WP(C)No.2149/2020, we allow the petitioner to make the necessary corrections in the SVLDRS-1 form and the respondents may pass their reasoned order on the basis of such corrected information being provided by the petitioner.

5. The correction be done within a period of seven days from today and the reasoned order be passed by the Department within a period of one month thereafter.

6. Writ petition stands allowed in the above terms.

JUDGE

Comparing Assistant