Court upholds rectification of statements under Sabka Vishwas Scheme, dismisses petition over misstatements

The court dismissed the writ petition challenging rectified statements under the Sabka Vishwas Scheme, emphasizing the authority of the committee to rectify errors beyond the prescribed timeline in cases of misstatements. The court agreed with the Revenue that misstatements invalidate the process, leading to the dismissal of the petition due to lack of merit.

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Issues:
Challenge to rectified statements under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019.

Analysis:
The petitioner, a private limited company engaged in air conditioning systems, sought to quash rectified statements under the Sabka Vishwas Scheme. The petitioner filed manual returns due to online access issues for certain periods. Opting under the scheme, the petitioner submitted declarations in Form SVLDRS-1, which were accepted by the 3rd respondent committee. However, the committee later rectified the statements beyond the prescribed timeline, leading to objections from the petitioner's counsel regarding the rectification being time-barred under Section 128 of the scheme. The Revenue's counsel argued that the rectification was necessary due to discrepancies in the petitioner's declarations, pointing out a 'modus operandi' of false manual return claims. The Revenue contended that fraud vitiates all solemn acts, citing legal precedents. The court examined the scheme's provisions and found that the designated committee had the authority to rectify errors even beyond the 30-day period, especially in cases of misstatements or false declarations. The court agreed with the Revenue's arguments, emphasizing that misstatements invalidate the process. Consequently, the court dismissed the writ petition, finding no merit in the petitioner's contentions.

This judgment delves into the intricacies of rectified statements under the Sabka Vishwas Scheme, highlighting the importance of accurate declarations and the authority of the designated committee to rectify errors. It underscores the legal principle that misstatements can render proceedings null and void, ultimately leading to the dismissal of the petitioner's writ petition.

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