Order Date – 09 February 2023

Parties: M/s SK Likproof Private Limited Vs Union of India

Facts –

• The Petitioner, M/s SK Likproof Private Limited had opted for the SVLDR scheme and the petitioner was asked to pay the amount of Rs 81,050.60 for full and final settlement of tax dues under the Act. The payment was also made within six days but due to technical glitches the same was recredited to his account.
• Thereafter the petitioner made the payment on 8.7.2020 after specified due date and therefore the certificate SVLDRS-4 was not issued. The respondent had issued the notice in Form GST DRC-13. According to the petitioner, it made the payment of Rs 7,68,675/- through RTGS.

Issue –

• Whether the petitioner can be issued SVLDRS-4 if the dues are paid after specified due date?

Order –

• The Divisional Bench of the Hon’ble High Court held that this case of the petitioner is squarely covered by the decision of this Court in the case of M/s L. G. Chaudhary Vs. Union of India dated 14.10.2022 where also the petitioner made bonafide attempt to make the payment within the stipulated time period. However, due to some technical issues, the amount was not credited in the account of the respondent. Therefore, the petitioner cannot be denied the benefit under the Scheme.
• When the deposit within the stipulated time period is not disputed by the respondent and the technical glitch being the reason of the software not functioning of the bank that would surely not hold the petitioner liable or accountable for non-payment.
• Therefore, not only the respondent’s denial for considering the case but later recovery of the entire amount of Rs 7,68,675/- on 11.7.2022 shall need to be reverted/refunded to the petitioner. Accordingly, the petition is allowed.