Case Law Details
L G Chaudhary Vs Union of India (Gujarat High Court)
Gujarat High Court held that bona fide attempts were made by the petitioner to make the payment under Sabka Vishwas [Legacy Dispute Resolution] Scheme. However, due to technical problems the payment was not done on time. Thus, the substantive benefit of the Scheme cannot be denied to the on the ground of procedural technicalities.
Facts-
During the pendency of the proceedings pursuant to the show-cause notice, Finance Act (No.2), 2019 was enacted containing the Scheme for resolution of the pending disputes with the Central Excise Department. The Scheme provided a one-time window w.e.f. 01.09.2019 to eligible persons to declare their tax dues and pay the same as per the provisions of Chapter-V of the Finance Act (No.2),2019.
The petitioner filed declaration in Form SVLDRS-1 on 25.12.2019 under section 125 of the Finance Act vide online application under the category of Litigation-SCN involving pending duty. The petitioner in the said declaration self-assessed its liability at Rs. 38,64,255.50/- and indicated a pre-deposit of Rs. 9,65,658/-.
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