The writ petitioner prays for a mandamus directing the respondents i.e. Union Ministry of Finance/R1 and the Commissioner and Superintendent of GST and Central Excise/R2 and R3 respectively to extend the date of payment towards full and final settlement of tax dues under the GST amnesty scheme, which is the Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019. A mandamus of this nature is not liable to be granted in view of the recent judgment of the Supreme Court in the case of Satyakam Arya V. Union of India (W.P.(C) No.178 of 2021 dated 04.03.2021) to the effect that the timelines set out under an amnesty scheme are matters of policy stating:
2. In our view, these reliefs pertain to the realm of policy, on which, it would be inappropriate to entertain a proceeding under Article 32 of the Constitution. The petitioner, inter alia, seeks (i) an extension of the Amnesty Scheme; (ii) a cap on the late fees to be collected; (iii) exemption from the payment of late fees between 25 March 2020 and 30 June 2020; and (iv) refund of amounts calculated.
3. The Amnesty Scheme itself lies in the realm of a policy intervention by the Union Government. The terms on which the Amnesty has been granted are hence matters of policy. We, therefore, find no merit in the petition.
2. It is unfortunate that despite seeking adjournments on 04.02.2021 and 09.03.2021, on the ground that petitioner wishes to file a rejoinder on two occasions, no rejoinder has been filed till date. Though I am inclined to impose costs, I refrain from doing so.
3. This writ petition is dismissed. Connected miscellaneous petition is closed.