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IN THE HIGH COURT OF ORISSA AT CUTTACK

W.P.(C) No.17024 of 2020

M/s.

Security

and

Intelligence

Services (India) Ltd.

….

Petitioner

Ms. Kavita Jha, Advocate

-versus-

Union of India and Others

….

Opposite Parties

Mr. R.S. Chimanka, Senior Standing Counsel

CORAM:

THE CHIEF JUSTICE

JUSTICE B. P. ROUTRAY

Order No.

ORDER

06.04.2021

Dr. S. Muralidhar, CJ

07.

1. The Petitioner has prayed for a direction to the Designated

Committee – SVLDRS Scheme, the Office of Bhubaneswar

Commissionerate as well as the Office of the Commissioner, GST

& Central Excise, Rourkela (Opposite Party Nos.3 and 4

respectively) to assume jurisdiction and issue form SVLDRS-3

either electronically or manually allowing the Petitioner to pay tax

dues beyond 30^th June, 2020 either electronically or manually and

thereafter issue the discharge certificate in Form SVLDRS-4

manually.

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2. The background facts are that the Petitioner is a company

having its registered office at Patna and carrying on business

activities in Odisha. It provides security and allied services to

individuals and corporate houses. It has a valid service tax

registration and has been paying taxes and filing returns.

3. By an order-in-original dated 28^th March, 2018 passed by the

Assistant Commissioner, Bhubaneswar arising out of a show cause

notice (SCN) dated 11^th February 2014, the Petitioner was assessed

to service tax, interest and penalty. This was challenged by the

Petitioner by filing an appeal before the Commissioner (Appeals),

Bhubaneswar which is stated to be pending.

4. With the introduction of the Goods and Services Tax regime

with effect from 1^st July 2017, the Ministry of Finance,

Government of India introduced the Sabka Vishwas (Legacy

Dispute Resolution) Scheme, 2019 (SVLDRS) by the notification

dated 21^st August, 2019 effective from 1^st September, 2019.

5. The Petitioner decided to avail of the SVLDRS and filed a

declaration in Form SVLDRS-1 on 10^th December, 2019 indicating

the category as ‘litigation’ and declaring the total tax dues as

Rs.4,02,463/- as against the total service tax demand of

Rs.17,88,727/-.

6. With the advent of the GST regime, a part of the erstwhile

Bhubaneswar Commissionerate was bifurcated as the Rourkela

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Commissionerate. As a result of the reconstitution, the Petitioner

who had branch offices in Sambalpur, fell within the Rourkela

Commissionerate.

Accordingly,

the

Petitioner

filed

Form

SVLDRS-1 dated 10^th December, 2019 in the office of Opposite

Party No.4.

7. On 20^th March 2020, Bhubaneswar Commissionerate (Opposite

Party No.3) issued the Petitioner form SVLDRS-2 seeking certain

documents/information with respect to the declaration filed by the

Petitioner before the Opposite Party No.4 in form SVLDRS-1.

Thereafter, the Petitioner electronically filed SVLDRS-2A on 20^th

March, 2020 providing the documents and information sought by

the Bhubaneswar Commissionerate.

8. Under an amendment to SVLDRS Rules with effect from 14^th

May, 2020 the Designated Committees were required to send the

SVLDRS-3 containing the tax dues as determined by them, by 31^st

May, 2020. The last date for payment of such tax dues was also

extended till 30^th June, 2020 for all class of declarants.

9. When the Petitioner did not receive the SVLDRS-3 by the

extended date, it sought the reasons therefor and was informed by

Opposite Party No.3 that its declaration has been transferred to

Opposite Party No.4. On its part Opposite Party No.4 informed the

Petitioner that its declaration had not been transferred. Despite

addressing

queries

to

the

Bhubaneswar

Commissionerate

(Opposite Party No. 3) and the Principal Commissioner,

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Bhubaneswar (Opposite Party No.5) inquiring about the status of

its declaration, the Petitioner did not recei