Procedural fairness in Sabka Vishwas declarations required a hearing before rejection, leading to remand for reconsideration.

Rejection of a declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 could not be sustained where it was issued without affording a hearing and without considering the declarant's contention on prior quantification. The Delhi HC found the decision-making process procedurally unfair and incomplete because the petitioner's stand was not examined before rejection. The rejection was therefore set aside and the matter remanded for fresh hearing and reconsideration, while the substantive eligibility question was left open.

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Issues: Whether the rejection of the declaration filed under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 under Section 125(1)(e) of Chapter V of the Finance Act, 2019 could be sustained when it was passed without affording a hearing and without considering the petitioner's case.

Analysis: The rejection communication was issued without giving the petitioner an opportunity of hearing. The material placed before the Court showed that the petitioner's stand regarding prior quantification was not examined before the declaration was rejected. In these circumstances, the decision-making process was found to be procedurally unfair and incomplete.

Conclusion: The rejection could not be sustained and was set aside for fresh hearing and reconsideration by the respondent authority.

Final Conclusion: The writ petition succeeded to the extent of procedural relief, and the matter was sent back for hearing while leaving the substantive eligibility question open.

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