East Bourne Hotels Pvt. Ltd. Vs Union of India & Ors. (Himachal Pradesh High court)
Himachal Pradesh High Court held that date of making payment under Sabka Vishwas [Legacy Dispute Resolution] Scheme [SVLDR Scheme] extended due to COVID pandemic since denying benefit of SVLDR Scheme would be contrary to the object of the scheme. Accordingly, petition stand disposed of.
Facts- The petitioner is engaged in the business of rendering services of hospitality by way of hotel at Shimla. Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 the Petitioner filed 9 declarations under the category of investigation. It is averred that as per Section 127(5) of Finance Act, 2019 the petitioner was required to discharge the estimated liability by 30.06.2020 whereas due to wide spread pandemic COVID-19, hotel of the petitioner was lying closed since 24.03.2020 and there was no possibility in future to generate revenue, thus petitioner was unable to discharge its liabilities by due date.
The Petitioner thereafter made a representation to respondent but no action was taken at the end of the respondent. Thus, left with no option, present writ petition has been filed seeking declaration that period prescribed u/s. 127 (5) of the Finance Act, 2019 be declared directory and declarant may be permitted to make payment by 30.06.2021.
