Rajasthan High Court - Jodhpur
Agroha Electronics vs Union Of India on 25 March, 2021
Author: Pushpendra Singh Bhati
Bench: Pushpendra Singh Bhati
(1 of 3) [CW-10571/2020]
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
JODHPUR
S.B. Civil Writ Petition No. 10571/2020
Agroha Electronics, Prem Nagar, Near Chittorwalon Ki Haveli,
Bhilwara (Raj.), Through Its Proprietor, Mr. Praveen Garg S/o
Late Shri Prem Kishan Garg, Aged About 52 Years, R/o Prem
Bhawan, Near Chittorwalon Ki Haveli, Bhilwara, Rajasthan -
311001
----Petitioner
Versus
1. Union Of India, Through Secretary, Ministry Of Finance
(Department Of Revenue) No. 137, North Block, New
Delhi - 110001.
2. Additional Commissioner, Central Goods And Service Tax,
Commissioner-Udaipur, Rajasthan.
----Respondents
For Petitioner(s) : Mr. Vinay Kothari
For Respondent(s) : Mr. Vipul Singhvi
HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI
Order 25/03/2021 In wake of onslaught of COVID-19, abundant caution is being taken while hearing the matters in Court.
The petitioner has preferred this writ petition claiming the following relief:-
I. That the respondents be directed to accept the amount as specified in the SLVDRS-3 Form No.L280120SV301549, dated 28.01.2020, and II. That the petitioner be given the benefit of Sabka Vishwas (Legacy Dispute Resolution) Scheme.
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(2 of 3) [CW-10571/2020] The petitioner being a registered assessee under the Goods and Services Act, 2017 sought the benefit of Central Government notified scheme i.e. Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019 (referred to hereinafter as 'Sabka Vishwas Scheme'). The petitioner made three voluntary disclosures and accordingly the respondents informed him about the details of the amount to be deposited. The petitioner deposited the amounts for two disclosures but for the third disclosure i.e. SVLDRS-3 Form No.L280120SV301549, the petitioner could not deposit due to the COVID-19 Pandemic. Learned counsel for the petitioner also submits that sad demise of father of the proprietor of petitioner also shattered him and thus he could not deposit the amount. The scheme however, came to an end on 30.06.2020. Learned counsel for the petitioner submits that the scheme is over but due the extreme covid conditions and father's death, the petitioner was not able to deposit the said amount but he is now prepared to deposit the same amount along with interest to the respondents to satisfy the requirements of the said scheme.
Learned counsel for the respondents opposes on the ground that the scheme has already come to an end and it is well within the knowledge of the petitioner that he had to make the payment and any default would be amount to failure on the part of the petitioner to get the benefit of scheme in question.
After hearing learned counsel for the parties and perusing the material available on record, this Court deems it fit that in the given facts and circumstances that the petitioner is a bona fide businessman and is prepared to pay the amount in question in accordance with the scheme along with interest for the period (Downloaded on 25/03/2021 at 09:03:41 PM) (3 of 3) [CW-10571/2020] which he has defaulted in scheme and looking into the extreme pandemic conditions of COVID and the death of petitioner's father, this is a fit case for invocation of the powers under Article 226 of the Constitution of India.
In view of the above, the present writ petition is allowed and the respondents are directed to accept the amount as specified in SLVDRS-3 Form No.L280120SV301549 dated 28.01.2020 and give the petitioner benefit of Sabka Vishwas Scheme. The amount stipulated to be paid on or before 30.06.2020 shall be accompanied by interest at the rate of 9% per annum till the date the amount is paid. The compliance of this order shall be made by the petitioner within a period of three weeks from today.
All pending applications stand disposed of.
(DR.PUSHPENDRA SINGH BHATI),J.
73-/Jitender/S.phophaliya/-
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