High Court grants relief under Sabka Vishwas Scheme, directs payment with interest, sets compliance deadline

The High Court allowed the writ petition, granting relief to the petitioner under the Sabka Vishwas Scheme. The Court directed the respondents to accept the specified amount from the petitioner, allowing benefits under the scheme. The petitioner was required to pay the amount with interest by a deadline, ensuring compliance within three weeks. All pending applications were disposed of as part of the judgment.

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Issues:
- Petitioner seeking relief under Sabka Vishwas Scheme due to COVID-19 impact and personal circumstances

Analysis:
The petitioner, a registered assessee under the Goods and Services Act, 2017, filed a writ petition seeking relief under the Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019. The petitioner had made three voluntary disclosures under the scheme, but due to the COVID-19 pandemic and the demise of the petitioner's father, he could not deposit the amount specified in the SVLDRS-3 Form before the scheme's deadline of 30.06.2020. The petitioner expressed willingness to pay the outstanding amount along with interest to avail the benefits of the scheme.

The respondents opposed the petitioner's request, arguing that the scheme had ended, and any failure to make the payment would result in the petitioner losing the benefits under the scheme. After considering the arguments from both parties and examining the facts and circumstances, the Court acknowledged the petitioner's genuine intentions and readiness to fulfill the payment obligations despite the challenges faced due to the pandemic and personal loss. The Court invoked its powers under Article 226 of the Constitution of India to grant relief to the petitioner.

Consequently, the Court allowed the writ petition, directing the respondents to accept the specified amount from the petitioner as per the SVLDRS-3 Form and granting the petitioner the benefit of the Sabka Vishwas Scheme. The petitioner was instructed to pay the stipulated amount along with 9% interest per annum by a specified deadline, and compliance with the order was mandated within three weeks. Additionally, all pending applications were disposed of as part of the judgment.

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