B-EARTH AND SPIRE INDIA PVT. LTD. v. CENTRAL BOARD OF INDIRECT TAX AND CUSTOMS & ORS.

📅 June 8, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Delhi

Rajiv Sahai Endlaw, Justice & Sanjeev Narula, Justice

B-EARTH AND SPIRE INDIA PVT. LTD.

CENTRAL BOARD OF INDIRECT TAX AND CUSTOMS & ORS.

W.P.( C ) No. 10843 of 2020 and C.M. Appl. No. 34012 of 2020 dated 14.01.2021

Law : GST

Decision : In favour of assessee

Rejection of the petitioner’s declaration – The petitioner, engaged in providing housekeeping services and registered under the Finance Act, 1994, applied under the SVLDRS Scheme, 2019 to settle its legacy service tax dues – However, the petitioner’s application in Form SVLDRS-I was rejected on 28 February 2020, stating that no service tax return was filed for the period from 1 April 2016 to 30 September 2016 – The petitioner contended that the return had been duly filed on 12 July 2017, but due to a technical glitch, it was not reflected on the department’s GST portal. The respondent’s counsel later confirmed that the return had indeed been filed and was available in departmental records, though not visible earlier – Held that: Technical glitch at the department’s end cannot deprive a taxpayer of benefits under the SVLDRS Scheme. Since the petitioner had filed the returns within the prescribed time, the rejection of the declaration was unjustified – Set aside the impugned rejection dated 28 February 2020 and directed the authorities to accept and process the petitioner’s Form SVLDRS-I under Section 126 of the Finance Act, 2019, in light of the CBIC Circulars dated 25 September 2019 and 29 October 2019, and issue a discharge certificate if eligible.

Represented By:

Counsel for the Petitioner: Tarun Gulati, Sr. Adv. with Rony O John, Piyush Swami & Arshdeep Singh, Advs

B-EARTH AND SPIRE INDIA PVT. LTD. v. CENTRAL BOARD OF INDIRECT TAX AND CUSTOMS & ORS.

B-EARTH AND SPIRE INDIA PVT. LTD. v. CENTRAL BOARD OF INDIRECT TAX AND CUSTOMS & ORS.

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