Following the concurrence from the Government of Goa concerning (The Recovery of Arrears of Tax through settlement) Act, 2009, perhaps somewhere during 2020 – The Department of Commercial Taxes publicly promulgated through all its leading newspapers/website notifying all dealers to apply for the amnesty availing 100% waiver of penalty and interest amount with only the remnant tax amount stood payable.
Interestingly, all dealers had been eagerly waiting for this amnesty for quite some time to get the required relief by paying the long outstanding VAT liability. Here, I must applaud the Commercial Tax Department for its generosity in extending the period of amnesty lasting many months; this step truly facilitated all dealers including even those oblivious to such notification earlier were still able to apply last minute.
Even more commendable was the pretty simple online process of submission of the Form-I application through their website with only a few mandatory details to be filled; after online submission, the application’s PDF copy with a unique acknowledgment number was to be downloaded/printed/signed by the dealer for submission in the commercial department for further processing within 15 days. We too had availed ourselves under this amnesty having applied in October-2020.
However, several months later during March 21/April 21, the department dispatched Form-II through registered post confirming the tax amount supposed to be paid within 20 days period from the receipt date. Reportedly, we couldn’t make the payment within the stipulated period owing to our inability because of Covid-19.
Imagine in such a situation, how a sincere dealer would be in a position to make payment within 20 days post receipt of Form-II application when he himself is admitted to hospital namely for covid-19 treatment–and struggling between life and death. Would it be possible for him? Moreover, there were other reasons too that also led to the delay such as Bank Connectivity or non-functioning of Bank servers, shortage of staff, etc.
In 2020-21 due to the much prevailing Covid-19 ubiquitous situation having taken the entire globe in its complete grip; emphatically, our life was on tenterhooks; and we were frantically thinking finally when this Covid-19 ordeal will permanently renounce us attributing to lead our normal life. Undoubtedly, this was the never-seen-before phase our life had ever witnessed with restrictions of all types bringing every normal activity to a halt.
Taking cognisance of the Covid-19 situation, the department should have followed suit by giving enough time to all its dealers for making payment likewise it did earlier in the case of amnesty extension.
Considering the veracity of the situation due to Covid-19, I implore with utmost humbleness, the department takes a liberal stand by adopting leniency to initiate an action of disposing of all such rejection orders issued merely due to delayed payment reasons. Please note the delay wasn’t in any way intentional
