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Issue of SVLDRS 4 cannot be denied merely for no provision to manually process the same

Case Law Details

TaxGuru Citation
2022 taxguru.in 1884
Case Name
Gujan Builder Vs Designated Committee (Madras High Court)
Date of Judgement/Order
Only available for paid members
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Gujan Builder Vs Designated Committee (Madras High Court)

In this case The SVLDRS 4 was not issued by the Designated Committee at that point of time. Since there is no provision to manually process it now, your request to issue discharge certificate cannot be acceded to. Moreover, the only situation where manual processing is possible as per Board Instruction No.01/2021-CX dated 17.03.2021 covers only those cases where the High Court has decided the case in favour of the declarant and remanded the matter back to the concerned Designated Committee for fresh decision.

HC held that the reason cited by the respondent through the order dated 22.02.2022 that, manual process can be undertaken only pursuant to the order passed in this regard by the court of Law. The said reason cited by the respondents which is impugned herein dated 22.02.2022 is totally unsustainable as it is an internal issue of the Designated Committee under the Scheme to go for an alternative mechanism to do it either manually or otherwise. Therefore, for such process, they need not wait for an order from this Court.

This Court has necessarily to show its indulgence and accordingly this Court is inclined to dispose of this writ petition with the following order.

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