The Delhi High Court directed the authority to accept and process the Petitioner’s Form SVLDRS-I.
The Petitioner, E-Earth and Spire India is a company engaged in the business of housekeeping services to corporate customers within the National Capital Territory of Delhi and was registered with Service Tax Department under the Finance Act, 1994.
The Petitioner applied under the SVLDR Scheme introduced under Chapter V of the Finance Act, 2019. However, his case was rejected by recording remarks in the Petitioner’s Form SVLDRS-I that no return had been filed by the Petitioner for the period from 1st April, 2016 to 30th September, 2016.
The Petitioner also received an SMS apprising him of rejection of his SVLRDS form. The impugned statement in Form SVLDRS-1 was also issued on the same date.
Mr. Tarun Gulati, Senior Counsel appearing on behalf of the Petitioner contended that the decision of the Respondent to reject the Petitioner’s application is completely baseless, inasmuch as the Petitioner had indeed filed its return for the relevant period on 12th July, 2017.
Mr. Gulati further submitted that this fact has been completely overlooked by the Respondents and the impugned remarks, consisting of the impugned statement in Petitioner’s Form SVLDRS-I dated 28th February, 2020, read with the impugned communication dated 28th February, 2020 sent by SMS by the office of the Respondent, have resulted in the Petitioner being deprived of the relief available under the SVLDR Scheme.
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 submitted 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.
The division bench of Justice Rajiv Sahai Endlaw and Justice Sanjeev Narula directed the Respondent Authority to accept the Petitioner’s Form SVLDRS-I and process the same under Section 126 of the Finance Act, 2019.
The Court further said that at the time of consideration and processing of the Petitioner’s application, the Respondent will take into consideration the circulars dated 25th September 2019 and 29th October 2019. In case the Petitioner is found to be eligible in terms thereof, the necessary discharge certificate will be issued, allowing all consequential benefits in terms of the provision of the SVLDR Scheme.
Subscribe Taxscan Premium to view the JudgmentSupport our journalism by subscribing to Taxscan AdFree. We welcome your comments at info@taxscan.in
