Case Law Details
B-Earth And Spire India Pvt. Ltd Vs Central Board of Indirect Tax And Customs & Ors. (Delhi High Court)
Mr. Harpreet Singh, on instructions from Deputy Commissioner (Legal), CGST (South), submits that at the time of submission of the Form SVLDRS-I, the returns of the Petitioner were not visible on the GST portal. However, he does not dispute that the returns had been indeed filed by the Petitioner. He submits that perhaps on account of some technical glitch, the returns so filed by the Petitioner were not being reflected on the GST portal, but nevertheless, it is now being shown in the records of the GST department.
In view of the statement made by Mr. Harpreet Singh, there is no surviving factual controversy, as indeed the returns filed by the Petitioner are available with the Respondents. Certainly, the technical infraction at the end of the Respondent cannot be a ground to deprive the Petitioner the benefit of the Scheme. Thus, clearly, the ground on the basis of which the Petitioner’s application has been rejected does not survive, and is liable to be set-aside.
In this view of the matter, there is no impediment for the Court in allowing the Petitioner’s request and we accordingly do so and set aside the impugned Statement dated 28th February, 2020 passed by the Respondent No. 2. Further direction is issued to the Respondent No. 4 to accept the Petitioner’s Form SVLDRS-I and process the same under Section 126 of the Finance Act, 2019.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
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