Gyana Ranjan Swain v. Central Board Of Indirect Taxes And Customs, New Delhi

IN THE HIGH COURT OF ORISSA AT CUTTACK

W.P.(C) No.33491 of 2022 Shri Gyana Ranjan Swain ....

Petitioner Mr. R.P. Kar, Advocate -versusCentral Board of Indirect Taxes & Customs & Others ....

Opposite Parties Mr. Tushar Kanti Satpathy, Sr. Standing Counsel for IT Department

CORAM:

THE CHIEF JUSTICE JUSTICE M. S. RAMAN Order No.

ORDER

12.12.2022 03.

1. Mr. Tushar Kanti Satpathy, learned Senior Standing Counsel files a memo of appearance on behalf of the Opposite Parties, which is taken on record.

2. The grievance of the Petitioner is that on account of the COVID19 pandemic, the payment in sum of Rs.10,81,260/- for the period 2008-09 to 2013-14 by the Petitioner pursuant in the SVLDRS-3 Form shall not be made to the Opposite Party No.2-authority.

3. This Court has heard the submissions of learned counsel for the Petitioner and Opposite Parties. Considering that the circumstances in which there was the COVID-19 pandemic, were beyond the control of the Petitioner, the Court directs that if the Petitioner deposits the aforementioned sum manually with the Opposite Party No.3-authority on or before 31st January, 2023, it shall be accepted by the authority and a discharge certificate will be issued to the Petitioner in accordance with law. Any amount that may have

already been realized by the Opposite Parties by way of attachment shall be taken into account while issuing the discharge certificate in Form-3.

4. The writ petition is disposed of in the above terms. (Dr. S. Muralidhar) Chief Justice (M. S. Raman) Judge AKS/Laxmikanta