- (1.) The issue sought to be raised in the instant writ petition appears to be centered around a short and delayed payment of only Rs. 439/-.
(2.) The petitioner no. 1 chose to avail of a Central Government Scheme called, "Service Tax Voluntary Compliance Encouragement Scheme 2013", which came into effect on 13th May, 2013, in terms of section 107 (1) of the Finance Act, 2013. The petitioner no. 1 voluntarily declared a tax liability amounting to Rs. 25,85,877/-. The said amount was to be paid in two instalments, the first of which ought to have been not less than 50% of the declared amount of tax. This was required to be paid by 30th December, 2013. 50% of Rs. 25,85,877/- equals to Rs. 12,92,939/-. The petitioner no. 1, however, paid an amount of Rs. 12,92,500/- instead of Rs. 12,92,939/-, but within time. This resulted in a short payment of Rs. 439/-. However, while paying the second instalment, he paid the deficit amount of Rs. 439/- together with the balance amount, also within time.
(3.) The writ petitioners have stated that due to bona fide mistake pertaining to calculation of tax required to be paid under the Scheme, the said amount of Rs. 439/- was short paid at the time of making payment of the first instalment in December, 2013, but was subsequently paid at the time of second instalment, which was duly accepted by the concerned respondent authority.;