Assistant Commissioner GST Vs Cradle Runways Pvt. Ltd. (Bombay High Court)
Whether the review be allowed against an order granting SVLDRS benefit when payment was delayed due to technical issues, on the ground that such benefit should not have been granted?
The petitioner filed declaration under the SVLDR Scheme. The petitioner could not make payment due to COVID 19 lockdown. It generated a fresh challan which stated the validity till 01.07.2020. However, SVLDRS form 4 (discharge certificate) was not issued on the ground that the payment was not made in time. Hence, the petition came to be filed. The High Court allowed the petition. The Department filed a review petition on the ground that benefit could not have been granted.
The Hon’ble Bombay High Court dismissed the review petition filed by the department. It held: (i) there is no error apparent on face of record calling for review; (ii) a review petition is not an appeal in disguise; (iii) the decision of Supreme Court in Yashi Construction is distinguishable on facts; (iv) the technical glitches were considered by the original Bench and hence; petition was allowed.
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT
1. Heard Mr. Mishra for the Review Petitioner and Mr. Raichandani (on video conference) for the Respondents (original Petitioners) in WP No. 3015/2021.
