IMPORTANT POINT
The court established that the extension of limitation periods due to extraordinary circumstances does not alter the specific payment deadlines set forth in statutory schemes like the SVLDRS, emphasizing the necessity for compliance with the terms of such schemes.

JUDGMENT :

Deepak Roshan, J.

Heard learned counsel for the parties.

2. The instant writ application has been filed by the Petitioner primarily praying therein for the following reliefs:-

(i) For issuance of an appropriate writ/order/direction for quashing/setting aside the show cause notice dated 29.12.2020 (Annexure-11) issued by Respondent No.3 for the period April, 2015 to June, 2017, especially in view of the fact that the Petitioner admittedly for the same said period and the amount in dispute availed the benefit of ‘SabkaVishwas Legal Dispute Resolution Scheme (SVLDRS), 2019 and is entitled to discharge the due amount under the Scheme up to 29th May, 2022.

(ii) For issuance of further appropriate writ/order/direction including Writ of Certiorari for quashing/setting aside order-in-original : 04/S.Tax/Joint Commr/2022 dated 28.02.2022 (Annexure-13) passed by Respondent No.2, wherein liability of service tax, interest and penalty has been fastened upon the Petitioner despite the fact that the Petitioner has already availed the benefit of ‘SabkaVishwas Legal Dispute Resolution Scheme (SVLDRS), 2019’ and is entitled for issuance of discharge certificate in its favour by making payment of due amount up to 29th May, 2022.

(iii) For issuance of further writ/order/direction including Writ of Mandamus directing Respondents to issue discharge certificate to the Petitioner in terms of Section 127(8) of ‘Sabka Vishwas Legal Dispute Resolution Scheme (SVLDRS), 2019’ after accepting payment from the Petitioner in respect of the declaration made by the Petitioner under Section 125 of ‘Sabka Vishwas Legal Dispute Resolution Scheme (SVLDRS), 2019’ which the Petitioner is entitled to pay within the extended period up to 29th May, 2022 in terms of the order dated 10th January, 2022 passed by Hon’ble Supreme Court of India in Miscellaneous Application No. 21 of 2022 in Miscellaneous Application No. 665 of 2021 in Suo Motu Writ Petition (C) No. 3 of 2020.

3. The admitted facts of the case, as would be evident from the pleadings, are that Petitioner is a Proprietorship concern and was registered under the erstwhile Finance Act, 1994 and was primarily engaged in the business of providing taxable services under different categories of services namely, ‘Supply of tangible goods services’, ‘Maintenance and repair service’ and ‘Works contract service’. An investigation was initiated against the Petitioner by the officers of Director General of Goods and Services Tax Intelligence, Regional Unit, Jamshedpur against the Petitioner and summons were issued to the Petitioner and statement of the Petitioner’s representative was duly recorded by DGGI. Investigation against the Petitioner was pending and liability of the Petitioner was quantified and during pendency of such investigation, a Settlement Scheme namely, ‘SabkaVishwas Legal Dispute Resolution Scheme (SVLDRS), 2019’ was incorporated in Chapter-V of Finance Act, 2019 by the Central Government which was effective from 1st August, 2019. Under the said Scheme, relief was offered to a declarant in respect of duty, tax and penalty even in cases where inquiry/ investigation/ audit was pending and where the amount was quantified on or before 30th June, 2019.

Since, admittedly, against the Petitioner, investigation by DGGI was pending and the amount was quantified on or before 30th June, 2019, Petitioner availed SVLDR Scheme, 2019 by submitting a Declaration in Form SVLDR-1 filed on 14.01.2020 giving duty details for an amount of Rs.88,21,496/-. Pursuant to filing of said Declaration, a Statement in terms of Section 127 of SVLDR Scheme read with Rule 6 of SVLDR Rules was issued to the Petitioner extending the tax relief of Rs.44,10,748/- and, after adjustment of the amount of pre-deposit of Rs. 1.00 Lakh vide Form SVLDR-3, a sum of Rs.43,10,748/- was determined as payable by the Petitioner. Said amount, under the Scheme, was payable within one month of issuance of SVLDR-3, but the Government of India, vide Notif