JUDGMENT :

(Bibek Chaudhuri, J.) : –

1. The petitioner No.1 is a partnership firm of which the petitioner Nos. 2 and 7 are the partners. The petitioners are aggrieved by the action of the respondent No.1 who did not issue discharge certificate in Form SVLDRS-4 under Section 127(8) of the scheme of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 and under Rule 9 of Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019 within 30 days of the date of payment i.e., 30th June 2020 and recovery of penalty of a sum amounting to Rs.12,15,185/- by attachment of bank account of the petitioners on 23rd April, 2021.

2. It is the case of the petitioner that on 7th December, 2017 the respondent No.3 passed an order recording petitioners’ obligation to pay tax for the period 2011-2012, 2012-2013, 2013-2014, 2014-2015 and demanded tax (including cess) of Rs.7,83,780/-. The petitioners paid taxes of Rs. 7,41,404/- before passing of the aforesaid order. The balance amount of Rs.42,376/- remained due.

3. The petitioners claimed relief to the tune of Rs.60 per cent of the remaining amount amounting to Rs. 25,426/- under the scheme of 2019 and deposited 40 per cent of the admitted dues amounting to Rs.42376/-, i.e., Rs.16950/- on 30th June, 2020 through bank challan vide cheque No. 814625 drawn in favour of Reserve Bank of India. The said amount was deposited by the State Bank of India, Matigarahat Branch along with E-Mandate Form. The said amount was credited to the account of the respondents on 1st July, 2020. The respondent No.1 imposed penalty for one day’s alleged delay to the tune of Rs.12,15,185/- and recovered the amount unilaterally by attachment of bank account of the petitioners.

4. It is submitted on behalf of the petitioners that the Central Board of Indirect Taxes and Customs under the Ministry of Finance Department of Revenue, Government of India issued Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 under which the petitioners are entitled to get relief to the tune of Rs.60 per cent of the remaining amount due to the authority. By a notification dated 21st August, 2019 the said scheme was extended up to 15th January, 2020. Thereafter by a Government notification dated 31st March, 2020 the Central Government issued the Taxation and other Laws (Relaxation Certain Provisions) Ordinance, 2020. Rule 3 (2) of the said Ordinance states as hereunder:-

“(3)(2):- Where any due date has been specified in, or prescribed or notified under, the specified Act for payment of any amount towards tax or levy, by whatever name called, which falls during the period from the 20th day of March, 2020 to the 29th day of June, 2020 or such other date after the 29th day of June, 2020 as the Central Government may, by notification, specify in this behalf, and such amount has not been paid within such date, but has been paid on or before the 30th day of June, 2020, or such other date after the 30th day of June, 2020 as the Central Government may, by notification, specify in this behalf, then, notwithstanding anything contained in the specified Act,-

(a) The rate of interest payable, if any, in respect of such amount for the period of delay shall not exceed three-fourth per cent for every month or part thereof’

(b) No penalty shall be levied and no prosecution shall be sanctioned in respect of such amount for the period of delay.”

5. It is submitted by the learned advocate for the petitioner that in view of the above ordinance the petitioners were under obligation to deposit the tax by 30th June, 2020 after deducting the statutory relief and the said amount was duly deposited on 30th June, 2020 by the petitioners. However, due to technical glitches the amount was credited to the account of the respondent authority on 1st July, 2020. For this delay the petitioners cannot be held liable.

6. It is further submitted by the learned advocate for the petitioners that subsequently on 14th May, 2020 the Ministry of Finance Department of Revenue, Gove