Case Law Details
N. Sundararajan Vs Union of India (Madras High Court)
These Writ Appeals have been filed by the writ petitioner, challenging the common order dated 15.06.2021, dismissing the writ petitions, wherein, the appellant sought for a direction upon the 1st respondent to accept the payments in terms of Sabka Vikas (Legacy Dispute Resolution Scheme), 2019 (“SVLDR Scheme” for brevity), in Form-3, in compliance with Section 127 of the Finance (No. 2) Act, 2019, towards full and final settlement of tax dues and to issue a certificate of Settlement in Form-4 under the SVLDR Scheme.
2. The undisputed facts are as follows :
The appellant is a partnership firm carrying on business of yarn brokerage/commission agent for M/s.Kandagiri Spinning Mills Pvt. Ltd., Salem. A show cause notice was issued by the 4th respondent, demanding Service Tax. The appellant objected to the demand, yet, by Order-in-Original (No.7/2019) dated 23.05.2019, the demand proposed in the show cause notice as well as the penalty was confirmed. The appellant filed an appeal before the first Appellate Authority, which was dismissed. Thereafter, the appellant filed application, dated 11.10.2019, under the SVLDR Scheme and the application was found to be in order and was processed and Form-3 was issued on 27.12.2019. In terms of the said Form, the assessee was required to remit the entire taxes within 30 days from the date of issue of Form-3. Therefore, the remittance ought to have been done on or before 27.01.2020. However, this stood extended till 30.04.2020. Subsequently, Rule 7 of the Sabka Vikas (Legacy Dispute Resolution Scheme) Rules, 2019, which stipulated the period of limitation, was amended
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