IMPORTANT POINTS
(1) Under provisions of IBC no payment can be made during period of moratorium.
(2) No party shall be left remediless and whatever grievance parties have raised before court of law, has to be examined on its own merits – No law would compel a person to do the impossible.

JUDGMENT :

M.R. Shah, J.

1. Feeling aggrieved and dissatisfied with the impugned judgment and order dated 24.06.2021 passed by the High Court of Judicature at Allahabad in Writ Tax No.328 of 2021 by which the High Court has dismissed the said writ petition preferred by the appellant herein seeking direction to the respondents for consideration of the case of the petitioner under the scheme “Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019” (hereinafter referred to as the “Scheme of 2019”), the original writ petitioner has preferred the present appeal.

2. The facts leading to the present appeal in nutshell are as under:

That the appellant – company registered with the Service Tax Department was a company engaged in providing hospitality services. The Service Tax Department conducted investigations as to the evasion of service tax by the appellant and issued show cause notices demanding payment of service tax under various categories such as Accommodation in Hotels, Inn, Guest House, Restaurant Services, Mandap Keeper services etc.

2.1 Proceedings under the Insolvency and Bankruptcy Code (Amendment) Act, 2021 (hereinafter referred to as “IBC”) were initiated against the appellant – Company. The NCLT, Delhi vide order dated 11.09.2018 admitted the application filed by the Financial Creditors of the appellant under Section 7 of the IBC. Thus, on and from 11.09.2018 the corporate insolvency resolution process against the appellant commenced and the appellant was subjected to moratorium under Section 14 of the IBC on and from 11.09.2018. The Committee of Creditors constituted as per the provisions of the IBC, in its 15th meeting, unanimously approved the resolution plan submitted by NCJ Infrastructure Private Limited on 04.06.2019. That thereafter the Scheme of 2019 came to be introduced on 01.09.2019 under Section 125 of the Finance Act, 2019 for availing the benefit of “Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019”. The appellant acting through its Resolution professional submitted an application within the period prescribed under the Scheme 2019. The applicant – company was issued Form No.1 on 27.12.2019. At this stage, it is required to be noted that the last date for making the application under the Scheme 2019 was 31.12.2019. Thus, Form No.1 was issued within the prescribed time limit and the tax dues were computed by the appellant as per the Scheme, 2019. That thereafter Form No.3 was issued by the Designated Committee on 25.02.2020 determining the amount due and payable under the Scheme by the appellant. It appears that as per the said statement for payment of tax dues, the appellant was required to pay Rs.1,24,28,500/-. Under the Scheme the appellant/assessee was required to make the payment as per Form No. 3 within a time period of 30 days. However, in view of the COVID-19 Pandemic, the time to make the payment was extended by the Government upto 30.06.2020.

2.2 That the NCLT approved the Resolution Plan of the successful Resolution applicant - NCJ Infrastructure Private Limited vide order dated 24.07.2020. Thus, on approval of the Resolution Plan by the NCLT the moratorium period came to an end, with the closure of the insolvency proceedings on 24.07.2020. Subsequent to the acceptance of the Resolution Plan by the NCLT, the appellant wrote to the successful resolution applicant and the Commissioner, CGST and Central Excise, Agra intimating them that the resolution process under the IBC had come to an end and that the appellant is ready and willing to make full amount of Rs.1,24,28,500/- as ascertained by the Designated Committee in Form No.3. Vide communication dated 09.10.2020 to the Assistant Commissioner, the appellant explained that the settlement amount under the Scheme, 2019 could not be paid by the appellant before 30.06.2020 due to the legal moratorium imposed upon the company and sought permission to pay the due amount. The Joint Commissioner, Agra vide letter dated 19.10.2020 intimated the appellant th