Fair hearing required before rejecting Sabka Vishwas Scheme declaration; adverse rejection set aside and matter remanded for fresh decision.

Rejection of a declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was unsustainable where it was passed without hearing the petitioner. The dispute turned on whether the dues were finally quantified or communicated by the cut-off date, and whether the petitioner's earlier admission of liability brought the case within the Scheme circular. The HC held that a fair hearing was required before final rejection, set aside the adverse order, and directed reconsideration afresh by a reasoned order after giving the petitioner an opportunity of hearing.

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Issues: Whether the rejection of the declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 could be sustained without granting the petitioner an opportunity of hearing.

Analysis: The declaration had been rejected on the ground that the dues were neither finally quantified nor communicated to the assessee by the relevant cut-off date. The petitioner asserted that its liability had already been quantified and admitted in an earlier letter, and that the circular governing the Scheme extended relief in cases where the duty was quantified and communicated to the party or admitted in a statement by the specified date. In view of this plea, the adverse order ought not to have been passed without hearing the petitioner. The requirement of a fair hearing was attracted before any final rejection.

Conclusion: The rejection order could not be sustained and was set aside. The petitioner was entitled to be heard, and the matter was directed to be decided afresh by a reasoned order after giving an opportunity of hearing.

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