The Madras High Court held that no Court order is require to decide internal issue of the Designated Committee and directs Sabka Vishwas Scheme Designated Committee to issue discharge certificate in Form-4.
The petitioner, M/s.Sir Gujan Builder in respect of the due payable by way of service tax, opted to avail the Sabka Vishwas Scheme, 2019 where Form-1 was made pursuant to which Form-2 has been issued and based on which the amount determined has been paid. The request for Discharge Certificate under Form-4 was rejected by the Designated Committee. Aggrieved petition filed Writ petition before the High Court.
Mr.G.Natarajan, counsel appearing for the petitioner submitted that, the entire amount as determined has been paid by the petitioner and the payment has shown as NIL and thereafter when a request has been made by the petitioner to issue Discharge Certificate in Form-4, the same has been rejected on the peculiar reason stating that manually it cannot be processed and a court order has to be obtained.
The High Court observed that the reason cited by the respondents is totally unsustainable as it is an internal issue of the Designated Committee under the Scheme to go for an alternative mechanism to do it either manually or otherwise. Therefore, for such process, they need not wait for an order from this Court.
The single bench presided by Mr.Justice R.Suresh Kumar has held that “the impugned order dated 22.02.2022 is set aside and a direction is given to the Designated Committee to manually process the request of the petitioner dated 07.02.2022 and issue a Discharge Certificate and needful as indicated above shall be undertaken within four weeks from the date of receipt of a copy of this order”.
Subscribe Taxscan Premium to view the JudgmentSupport our journalism by subscribing to Taxscan AdFree. Follow us on Telegram for quick updates.
