M/S.Goutham Detective And Security v. The Commissioner Of Gst And Central Excise

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 08.09.2021

CORAM

THE HON'BLE MR.JUSTICE M.SUNDAR W.P.NO.18919 OF 2021 M/s.Gautam Detective and Security Services Pvt. Ltd., Rep. by its Managing Director: N.Madhaiyan, No.5/2, GST Road, 3rd Street, Kamakchi Colony, Tambaram Sanatorium, Chennai - 600 047.

... Petitioner -Vs.-

1. The Commissioner of GST & Central Excise, Chennai Outer Commissionerate, Newry Towers, No.2054, I Block, II Avenue, 12th Main Road, Anna Nagar, Chennai - 600 040.

2. The Additional Director General, Directorate General of Goods and Service Tax Intelligence, Coimbatore Zonal Unit, No.155-1, Lakshmanan Street, Ukkadam, Coimbatore - 641 001.

... Respondents PRAYER:- Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus, to direct the respondents to accept the payment of the determined amount of Rs.2,15,08,342.00 under Form SVLRDS-3 issued by the 1st respondent dated 20.02.2020 and issue Discharge Certificate in Form SVLDRS-4.

For Petitioner : Mr.M.A.Mudimannan For Respondent : Mr.J.Vasu, Junior Standing Counsel For Customs and Central Excise (GST)

O R D E R

Captioned writ petition is listed in the 'Admission Board' before me.

2. Mr.M.A.Mudimannan, learned counsel on record for the writ petitioner is before this Virtual Court. Prayer in the captioned writ petition is for issuance of writ of Mandamus qua respondents to accept payments (belatedly) determined pursuant to a scheme which goes by the name 'SVLDRS' standing for 'Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019' [hereinafter 'said scheme' for the sake of brevity, convenience and clarity].

3. Captioned writ petition pertains to service tax and the lone reason projected in support of the prayer is Corona Virus pandemic and consequent lock down which is collectively referred to as 'COVID-19 situation' which according to the learned counsel for writ petitioner has impacted the business of writ petitioner causing a slump in the revenue of the writ petitioner. Learned counsel submits that he is now ready to make the payment, but the captioned writ petition has been filed without even sending a representation to the respondents and therefore, it is clearly premature.

4. Mr.J.Vasu, learned Junior standing counsel for Customs and Central Excise (GST) accepts notice on behalf of the two respondents.

5. Owing to the short point involved and the narrow compass on which captioned writ petition turns besides the acute legal angle and the trajectory which the writ petition has taken, captioned writ petition is taken up with the consent of learned counsel on both sides.

6. Suffice to dispose of captioned writ petition as closed, preserving the rights of the writ petitioner to send a representation to the respondents and making it clear that if the writ petitioner is so advised and if the writ petitioner sends a representation, it is open to the respondents to consider the same on its own merits and in accordance with law uninfluenced by this order. In other words, this order will neither impede nor serve as a impetus, if a representation is made. Though obvious, it is made clear that this Court has not expressed any view or opinion on merits of the matter in this order.

7. Captioned Writ Petition is disposed of as closed. There shall be no order as to costs.

Sd/- Assistant Registrar(CS VII) //True Copy// Sub Assistant Registrar mk To

1. The Commissioner of GST & Central Excise, Chennai Outer Commissionerate, Newry Towers, No.2054, I Block, II Avenue, 12th Main Road, Anna Nagar, Chennai - 600 040.

2. The Additional Director General, Directorate General of Goods and Service Tax Intelligence, Coimbatore Zonal Unit, No.155-1, Lakshmanan Street, Ukkadam, Coimbatore-641 001.

+1cc to Mr.K.Jayachandran, Advocate, S.R.No.45447 +1cc to Mr.J.Vasu, Advocate, S.R.No.45421 W.P.NO.18919 OF 2021 KSM(CO) PBS/24/09/2021