Court directs Revenue to consider petitioners under Voluntary Disclosure Category of SAB KA VISHWAS Scheme 2019

The court granted relief to the petitioners in part, directing the Revenue to consider their claim under the Voluntary Disclosure Category of the SAB KA VISHWAS Scheme 2019. The court emphasized the need to interpret the Scheme liberally for the benefit of assesses and accepted the Revenue's assurance that the petitioners' application would be considered under the Voluntary Disclosure Category. No costs were imposed, and it was ordered that no precipitatory action should be taken against the petitioners until the outcome of their claim was communicated.

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Issues:
Petitioners invoking the writ jurisdiction for direction under SAB KA VISHWAS Scheme 2019, resistance by respondents, eligibility under Arrears Category, consideration under Voluntary Disclosure Category, assurance by Revenue, relief granted by the court.

Analysis:
The judgment pertains to writ petitions filed by petitioners seeking direction under the SAB KA VISHWAS (LEGACY DISPUTE RESOLUTION) Scheme 2019. The respondents, represented by their Senior Panel counsel, filed a Statement of Objections resisting the writ petitions after notice was served. The court considered the arguments of both parties and reviewed the petition papers to determine the relief to be granted to the petitioners.

The Scheme provides relief to assesses based on different Categories, including the Arrears Category. The Circular dated 12.12.2019 outlines the conditions for cases eligible under the Arrears Category. The court noted that the petitioners' claim did not merit consideration under the Arrears Category as their tax arrears were yet to be assessed, and adjudication was pending, as argued by the Revenue's counsel.

However, the court acknowledged the need to construe the Scheme liberally for the benefit of assesses. It was highlighted that if the petitioners' claim could not be considered under the Arrears Category, they should be allowed to avail benefits under any other suitable Category. The Revenue, in their Statement of Objections, suggested that the petitioners could opt for the Voluntary Disclosure Category, indicating that their claim would be considered under this Category if chosen by the petitioners.

To address the petitioners' apprehension of facing a statutory block under the Voluntary Disclosure Category, the Revenue's counsel assured that such concerns were unwarranted and that the petitioners' application would be considered under this Category. The court, therefore, directed the Revenue to consider the petitioners' claim under the Voluntary Disclosure Category of the Scheme, subject to the petitioners submitting an appropriate application within the specified time frame.

The judgment granted relief to the petitioners in part, issuing a Writ of Mandamus to the Revenue to consider their claim under the Voluntary Disclosure Category. It was further ordered that no precipitatory action should be taken against the petitioners until their claim was duly considered and the outcome communicated. The judgment concluded by stating that no costs were to be imposed in this matter.

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