Allahabad High Court
M/S Shekhar Resorts Limited vs Union Of India And 3 Others on 24 June, 2021
Bench: Munishwar Nath Bhandari, Ajai Tyagi
HIGH COURT OF JUDICATURE AT ALLAHABAD ?Court No. - 48 Case :- WRIT TAX No. - 328 of 2021 Petitioner :- M/S Shekhar Resorts Limited Respondent :- Union Of India And 3 Others Counsel for Petitioner :- Rahul Agarwal Counsel for Respondent :- A.S.G.I.,Ramesh Chandra Shukla Hon'ble Munishwar Nath Bhandari,J.
Hon'ble Ajai Tyagi,J.
Heard learned counsel for the petitioner and Mr. Ramesh Chandra Shukla, learned counsel for the respondents.
This writ petition has been filed to seek direction on the respondents for consideration of case of the petitioner under the scheme "Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019" (for short "Scheme of 2019").
It is submitted by learned counsel for the petitioner that pursuant to the order passed by the NCLT and by operation of law, petitioner was unable to make the payment under S.V.L.D.R.S. on or before 30th June, 2020 to take the benefit of Scheme of 2019. In fact, petitioner was restrained to make the payment by operation of law and when he was in a position to make the payment subsequently, it was not to be accepted for consideration of a case under the Scheme of 2019.
The learned counsel for the respondents has raised objection on the prayer made by the petitioner. It is submitted that the Scheme of 2019 was operational till 30th June, 2020. The Committee is no more exist for consideration of the case and otherwise the payment, as envisaged under the Scheme of 2019, was to be paid in terms of it. Admittedly, petitioner has failed to make the payment as per Scheme of 2019 within the time frame and, accordingly, he is not entitle to the benefit of the scheme.
We have considered the rival submissions of the parties and perused the record.
To take certain benefit of service tax, the respondents came out with a scheme namely Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. One was required to make the payment under Scheme of 2019 within the time frame but the petitioner did not comply the mandate aforesaid. It may be on account of the order passed by the N.C.L.T. or operation of law but the question would be as to whether this Court can issue a direction going contrary to the Scheme of 2019. It is also when now the scheme is no more exist so as the committee to consider the case of the petitioner.
The scheme cannot be made operational by this Court going beyond the period for which it was formulated only for one person or to relax any of the conditions enumerated in the scheme. It is also when the committee under the scheme no more exists. The prayer made in the writ petition cannot be granted for consideration of a case of the petitioner for paying the service tax under the scheme.
We do not find reasons to accept the prayer made in the writ petition and accordingly, the writ petition fails and is dismissed.
Order Date :- 24.6.2021 P.S.Parihar