M/S.Jain Moto Bike Pvt Ltd v. The Union Of India
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 04.10.2021
CORAM
THE HON'BLE Mr.JUSTICE M.SUNDAR W.P.No.20749 of 2021 M/s.Jain Moto Bike Private Limited, Represented by its Director, Mr.Sathish Kumar Mehta, No.2, Sivasailam Street, T.Nagar, Chennai-600 017.
...Petitioner
-Vs.- 1.The Union of India, Represented by Secretary to Government, Department of Revenue, Ministry of Finance, North Block, New Delhi-110 001.
2.The Commissioner of CGST Officer of the Commissioner of CGST No.692, 6th Floor, MHU Complex, Anna Salai, Nandanam, Chennai-600 035.
3.The Designated Committee of Sabka Vishwas (LDR) Scheme, 2019, Chennai North Commissionerate, 26/1, Nungambakkam High Road, Nungambakkam, Chennai-600 034.
..Respondents Writ Petition, filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus, to direct the 3rd respondent to consider and pass appropriate orders in the petitioners representation dated 11.03.2020 as contemplated under Rule 128 of Scheme for rectifying the error occurred in Form No.SVLDRS-3 dated 10.03.2020 for taking into consideration the pre-deposit Challan No's.00089 for a sum of Rs.7,68,684 & Challan No.00142 for a sum of Rs.432/-, totaling to a sum of Rs.7,69,116/-.
For Petitioner :
Mr.Himavanth for Mr.A.Arfat Mohammaed
For Respondents:
Mr.H.Siddarth Bhandari, Junior Panel Counsel for Customs and GST
O R D E R
Mr.Himavanth, learned counsel representing counsel on record for the writ petitioner and Mr.H.Siddarth Bhandari, learned Junior Panel Counsel for Customs and GST, who has accepted notice on behalf of all the three respondents are before this Virtual Court.
2. Read this in conjunction with and in continuation of earlier proceedings made in the previous listing on 28.09.2021.
3. Learned counsel for writ petitioner adverting to earlier proceedings, reiterates his stated position that notwithstanding expansive and elaborate prayer, he abridges the prayer in the writ petition and it will suffice if there is a Mandamus/directive to second respondent to dispose of the writ petitioner's representation dated 11.03.2020 at page Nos.58 and 59 of the typed set of papers, a scanned reproduction of which is as follows:
4. Learned Revenue counsel submits, on instructions, that Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 i.e., SVLDRS scheme for brevity, elapsed on 31st March and extended time has also since elapsed on 30th June.
5. Learned counsel for writ petitioner submits that he is not asking for re-computation or for introduction of any new material, but he is only requesting for consideration of what has already been filed within the time frame. Owing to the limited abridged prayer, I deem it appropriate not to express any view or opinion on merits, as I propose to direct the second
respondent to dispose of the aforementioned representation on merits.
6. Learned Revenue counsel submits that the writ petition has been filed in this Court only on 22.09.2021 though the representation was given on 11.03.2020. Owing to the peculiar facts and circumstances of the case on hand, this Court is of the view that it would be appropriate to accede to the request for the limited Mandamus prayer, as inter alia it is the stated position of the writ petitioner that he does not want to introduce any new material.
7. In the light of the narrative thus far, captioned Writ Petition is disposed of, with a directive to the second respondent to dispose of the writ petitioner's representation dated 11.03.2020 (scanned reproduction of the representation has been made elsewhere supra in this order) on its own merits and in accordance with law, as expeditiously as the business of the respondent would permit and in any event, within eight weeks from today i.e., on or before 29.11.2021. It is open to the second respondent to call for further inputs from the writ petitioner for disposing of representation at the discretion of the second respondent, if necessary. The order/proceedings disposing of writ petitioner's representation shall be served on the writ petitioner under due acknowledgment within five working days from the date of disposal. There shall be no order as to costs.
s/d- Assistant Registrar(CS-IX) True Copy Sub-Assistant Registrar mk/nsa To 1.The Secretary to Government,Union of India, Department of Revenue, Ministry of Finance, North Block, New Delhi-110 001.
2.The Commissioner of CGST Officer of the Commissioner of CGST No.692, 6th Floor, MHU Complex, Anna Salai, Nandanam, Chennai-600 035.
3. The Designated Committee of Sabka Vishwas (LDR) Scheme, 2019, Chennai North Commissionerate, 26/1, Nungambakkam High Road, Nungambakkam, Chennai-600 034.
+2 CCs to Mr.A.Arfat Mohamed, Advocate sr 51760. W.P.No.20749 of 2021 VSNII(CO) SP(20/10/2021)