P. P. Paul Vs Union of India (Kerala High Court)
Kerala High Court held that benefit of Sabka Vishwas (Legacy Dispute Resolution) Scheme (SVLDRS) admissible even though payment was affected after cut of date as extension since payment was made within period extended on account of COVID-19 pandemic.
Facts- Proceedings were initiated against the petitioner demanding service tax. Post introduction of Sabka Vishwas (Legacy Dispute Resolution) Scheme (SVLDRS), the petitioner submitted declaration as contemplated u/s. 125 of the Finance Act. The petitioner remitted the settlement amount bit belatedly.
Despite the same, the petitioner was issued with notice, demanding an amount of Rs. 8,30,851/-. This writ Petition is submitted by the petitioner, being aggrieved by the revenue recovery proceedings initiated against the petitioner towards the arrears of service tax payable by the petitioner.
Conclusion- A judgment rendered by another Single Bench of this Court in Jewel Homes Private Limited v. Joint Commissioner, Central Excise [WP(C)No.31543/2024], wherein, this Court, taking into account the extension of the period of limitation made by the Hon’ble Supreme Court in the suo motu proceedings in connection with the Covid -19 pandemic, held that, the petitioner therein is eligible to get the benefit of 2019 Amnesty scheme referred to above, even though the payment was affected after the cut of date prescribed in the scheme.
