Madras HC directs GST authority to issue clearance certificate in SVLDRS-4 form manually or electronically


Madras High Court - SVLDRS Form 4 - GST Authority - Taxscan

The Madras High Court ordered the GST Authority to issue a clearance certificate in SVLDRS-4 form either manually or electronically.

The Petitioner, M/sSDArun Associates, has sought the issuance of a Certification Warrant to request the Respondent’s records relating to the issuance of the disputed form SVLDRS-3 dated 22.05.2020 and rescind it after reviewing the payments already made by the petitioner and issue a clearance certificate in SVLDRS-4 form pursuant to the SVLDR Scheme 2019 within such time as may be fixed by this Court.

The petitioner for an order falls under the “Litigation” category because the appeals were pending as of 30.06.2019. Note that this is the service tax. The learned lawyer argues that the first respondent in the subtitled written petition, i.e. the “designated committee”, issued the SVLDRS-2 form to the petitioner on 04.02.2021, in which the tax assessments were mentioned as INR 29,94,239/-. It also shows that the amount already paid by the petitioner is INR 19,19,911/- but the balance has been stated as NIL. The learned lawyer argues that in the form, instead of showing tax relief under the SVLDRS scheme, 70% tax liability INR 10,74,328/- has been mentioned.

The petitioner took the case to the relevant authorities, in the interregnum, the petitioner’s appeal was dismissed and the case is now referred to the second respondent who is seized of the case. This Court concludes that there is a prima facie case to issue a notice of admission. However, as the tax attorney who accepted the notice on behalf of the respondents requested time to obtain instructions, if the second respondent concludes the dismissal proceedings in the interregnum, this may lead to an irreversible situation and, by Therefore, the procedure before the second empty respondent C .No.V/ST/15/63/2015-Adjn dated 12.11.2021 (de novo adjudication) will be put in abeyance and will remain suspended until the next quotation.

The Single Bench of Judge M. Sundar ruled that the joint from which the joint was extracted and reproduced above, the footage is captioned written motion is permitted and the first defendant shall issue a clearance certificate as requested in prayer in the written request either manually or electronically within eight weeks from today, i.e. no later than 21.01.2022.

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