Extracted from the PDF above. The PDF is authoritative.
[2025:RJ-JP:22747-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 5971/2023 Tarun Alloys Ltd., through its Director And Authorized Signatory Jagjiwan Garg S/o Shri Rameshwar Das Garg, Having Principal Place of Business at Riico Industrial Area, Bhiwadi, District Alwar, Rajasthan 301019. ----Petitioner Versus
1. Union of India, through its Secretary, Ministry of Finance, Department of Revenue, North Block, New Delhi.
2. Central Board of Indirect Taxes And Customs, through its Chairman, North Block, New Delhi.
3. Commissioner-Cum-Chairman, Designated Committee of Sabka Vishwas Legacy Dispute Scheme, Central Goods and Service Tax Commissionerate, Surya Nagar, Alwar, District Alwar, Rajasthan.
4. Superintendent, Central Excise And Goods And Services Tax, Range-XIV, Dhaba Complex, Bhiwadi, Alwar, Rajasthan. ----Respondents For Petitioner(s) : Mr.Divay Prakash Modi For Respondent(s) : Mr.Sandeep Pathak, Adv. with Mr.Palash Gupta, Adv.
HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE ANAND SHARMA
Order 30/05/2025
1. This writ petition is filed seeking direction to the respondents to issue discharge certificate in Form No.SVLDRS-4 after accepting payment of Rs.13,44,169/-.
2. The brief facts are that the petitioner filed an application under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019
[2025:RJ-JP:22747-DB] (2 of 2) [CW-5971/2023] (hereinafter ‘scheme’). On 23.01.2020, Form No.SVLDRS-3 was issued determining the tax payable under the scheme. As per the department, the payment was to be made on or before
22.02.2020. However, the petitioner failed to do so.
3. The case of the petitioner is that in view of the prevailing COVID-19 pandemic conditions the time was extended upto
30.06.2020. The petitioner tried to deposit the amount on 30.06.2020 through RTGS but due to technical glitch the entries were reversed.
4. Without commenting upon merits of the case, this petition is
disposed of with the direction to the respondent No.3 to treat this petition as representation and decide the matter with regard to issuance of discharge certificate in Form No.SVLDRS-4 in accordance with law, after providing an opportunity of hearing to the petitioner.
5. In order to avoid further delay and complication, let the petitioner or through his representative appear in the office of respondent No.3 on 02.07.2025 at 11.00 AM.
(ANAND SHARMA),J (AVNEESH JHINGAN),J DIVYA/Himanshu Soni/65