GAURANGA BHATTACHARJEE Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Ms. M. Bhattacharjee, learned counsel for the petitioner. Also heard Ms. G. Hazarika, learned counsel for the respondents.

(2.) The petitioner M/S B G Engineering Co. is an assessee under the GST laws bearing registration No. AIKPB3945MST001. For the purpose of payment of service tax for the period 2013-2014 to 2016-2017, the petitioner availed the benefit of one time settlement scheme known as Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 in short SVLDRS. The scheme is stated to have been valid up to 30/6/2020. In other words it has to be understood that any of the assessee who were in default of payment of service tax could have availed the benefit of the scheme up to 30/6/2020. In response thereof, the petitioner by the remittance order dtd. 30/6/2020 had remitted an amount of Rs.1,25,629.60 paisa in favour of the department towards payment of the service tax for the aforesaid period. The payment was made in respect of an Account Number 002000STUR01056292020062244417. As per the Mandate Form Details available at Page-25, the total duty amount the petitioner was liable to pay was Rs.1,25,629.20 paisa and the payment was required to have been made before 30/6/2020. As the petitioner had paid an amount of Rs.1,25,629.60 paisa in place of Rs.1,25,629.20 paisa as was assessed, the payment was rejected, meaning thereby that by virtue of such rejection the petitioner was refused the benefit of the SVLDRS allowance scheme. On a representation being submitted, the authorities in the GST department had passed the speaking order No.01/2021/SVLDRS, wherein in paragraph 19(e) thereof it was provided that as the last date of making payment of tax amount had not been extended by the Board, therefore, the request of the assessee to allow them to pay the exact amount as estimated in SVLDRS-3 on a later date cannot be accepted.

(3.) Being aggrieved, this petition is instituted. Considering the entire conspectus of the facts leading to this writ petition would clearly reveal that there was an entitlement of the petitioner to avail the SVLDRS benefits scheme and to pay the required tax amount on or before 30/6/2020. The tax amount to be paid was assessed to Rs.1.25,629.20 paisa but for some reason the amount paid was Rs.1,25,629.60 paisa. It is taken note of that the amount of Rs.1,25,629.60 was paid on or before the last date and the only discrepancy was that instead of Rs.1.25,629.20 paisa, an amount of Rs.1,25,629.60 paisa was paid, i.e. 0.40 paisa more. In the circumstance, it cannot be said that the petitioner had not paid the tax amount to the department on or before the last date of such payment under the scheme nor it is a case that the petitioner had paid any amount less than the required amount that was to have been paid.