Madras High Court: GST Authority to issue a Discharge Certificate in Form SVLDRS-4 either Physically or Automatically

Madras High Court: GST Authority to issue a Discharge Certificate in Form SVLDRS-4 either Physically or Automatically

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

The petitioner, M/s. S. D. Arun Associates sought the issuance of Writ of Certiorarified Mandamus to call for the records of the respondent relating to the issuance of the impugned form SVLDRS-3 on 22nd May, 2020. In accordance with SVLDR Scheme 2019 within a timeframe as may be fixed by this Court and quash after considering the payments already made by the petitioner and issue a Discharge Certificate in form SVLDRS-4.

The writ petitioner comes under the category of 'Litigation' as appeals were pending as on 30th June, 2019. Notably, this pertains to service tax. Learned counsel submits that the first respondent in the captioned writ petition like 'designated committee' issued SVLDRS-2 form to the petitioner on 4th February, 2021 wherein the tax dues was mentioned as Rs 29,94,239/-. It also shows that the amount already paid by the petitioner amounts to Rs 19,19,911/- but the balance has been shown as NIL. Learned counsel submits that in the form instead of showing tax relief under SVLDRS scheme as 70 percent of tax payable Rs 10,74,328/- was mentioned.

The writ petitioner took up the matter with the authorities concerned, in the interregnum, the writ petitioner's appeal was disposed of and the matter is now remanded to the second respondent who is in confiscation of the issue. This Court finds that there is a prima facie case to issue notice regarding the admission. However as the Revenue counsel who has accepted notice on behalf of respondents has sought time to get instructions. If the second respondent concludes the remanded proceedings in the interregnum, it can lead to an irreversible situation, hence, the proceedings before the second respondent vide C.No.V/ST/15/63/2015-Adjn dated 12th November, 2021 (De novo adjudication) shall be kept in abeyance and remain stayed till next listing.

The single bench of Justice M. Sundar held that the articulation of which has been removed and replicated supra, the sequitur is captioned writ petition is allowed and the first respondent shall issue a discharge certificate as sought for in the prayer in the writ petition either manually or electronically within eight weeks from today i.e., on or before 21th January, 2022.