Madras High Court
Sahusons Interior And Builders ... vs The Union Of India on 20 April, 2021
W.P. No.10478 of 2020
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 20.04.2021
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH
W.P. No.10478 of 2020
& WMP.No.12734 of 2020
Sahusons Interior and Builders Pvt Ltd
Rep.by.its. Managing Director
Tushar Ranjan Sahu,
No.42, 48th Street 9th,
Sector K.K.Nagar, Chennai- 600 078. ...Petitioner
Vs.
1.The Union of India
Rep.by.Ministry of Finance,
North Block, New Delhi - 110001
2.The Commissioner GST and Central Excise
Chennai South Commissionerate,
692 MHU Complex,
Nandanam, Chennai - 600035.
3.The Superintendent of GST and Central Excise
Range II Thiagaraya Nagar Division,
Chennai South, Commissionerate,
Chennai - 600 035 ...Respondents
1
https://www.mhc.tn.gov.in/judis/
W.P. No.10478 of 2020
Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to
issue Writ of mandamus directing the Respondents to extend the date of payment
towards the full and final settlement of the estimated tax dues assessed vide Form
No. SVLDRS-3 No.L030120SV300878 and Form No. SVLDRS0-3 No.
L030120SV300861 till 31.12.2020.
For Petitioner : Mr.M.Devaraj
For Respondents : Mr.Harsha Prabu for
Mr.A.P.Srinivas,
Senior Standing Counsel
*********
ORDER
The writ petitioner prays for a mandamus directing the respondents i.e. Union
Ministry of Finance/R1 and the Commissioner and Superintendent of GST and
Central Excise/R2 and R3 respectively to extend the date of payment towards full
and final settlement of tax dues under the GST amnesty scheme, which is the Sabka
Viswas (Legacy Dispute Resolution) Scheme, 2019. A mandamus of this nature is
not liable to be granted in view of the recent judgment of the Supreme Court in the
case of Satyakam Arya V. Union of India (W.P.(C) No.178 of 2021 dated
04.03.2021) to the effect that the timelines set out under an amnesty scheme are
matters of policy stating:
https://www.mhc.tn.gov.in/judis/
W.P. No.10478 of 2020
2. In our view, these reliefs pertain to the realm of policy, on which, it
would be inappropriate to entertain a proceeding under Article 32 of the
Constitution. The petitioner, inter alia, seeks (i) an extension of the Amnesty
Scheme; (ii) a cap on the late fees to be collected; (iii) exemption from the
payment of late fees between 25 March 2020 and 30 June 2020; and (iv) refund of
amounts calculated.
3. The Amnesty Scheme itself lies in the realm of a policy intervention by
the Union Government. The terms on which the Amnesty has been granted are
hence matters of policy. We, therefore, find no merit in the petition.
2. It is unfortunate that despite seeking adjournments on 04.02.2021 and
09.03.2021, on the ground that petitioner wishes to file a rejoinder on two occasions,
no rejoinder has been filed till date. Though I am inclined to impose costs, I refrain
from doing so.
3. This writ petition is dismissed. Connected miscellaneous petition is closed.
No costs.
20.04.2021
ska
Index: Yes
Speaking order
https://www.mhc.tn.gov.in/judis/
W.P. No.10478 of 2020
DR. ANITA SUMANTH, J.
ska
To
1.The Union of India
Rep.by.Ministry of Finance,
North Block, New Delhi - 110001
2.The Commissioner GST and Central Excise
Chennai South Commissionerate,
692 MHU Complex,
Nandanam, Chennai - 600035.
3.The Superintendent of GST and Central Excise
Range II Thiagaraya Nagar Division,
Chennai South, Commissionerate,
Chennai - 600 035
W.P. No.10478 of 2020
&WMP.No.12734 of 2020
20.04.2021
https://www.mhc.tn.gov.in/judis/
