Personal hearing under the legacy dispute scheme depends on the committee's estimate exceeding the declared amount.

Under the legacy dispute resolution scheme, a personal hearing under Section 127(2) and Section 127(3) of the Finance Act, 2019 arose only where the designated committee's estimate exceeded the amount declared by the declarant. Here, the declared amount was lower than the liability reflected in the original adjudication order, so the hearing precondition was not met and the refusal to grant a personal hearing required no interference. The pending rectification petition did not change the figure in the adjudication order for this purpose, though it was directed to be disposed of expeditiously in accordance with law after hearing the petitioner.

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Issues: Whether the declarant was entitled to a personal hearing under Section 127(2) and Section 127(3) of the Finance Act, 2019 in the facts of the case, and whether the pending rectification petition justified interference with the statement issued under the legacy dispute resolution scheme.

Analysis: The precondition for issuance of an estimate and grant of hearing under Section 127(2) and Section 127(3) is that the amount estimated by the designated committee must exceed the amount declared by the declarant. On comparison of the amounts reflected in the original adjudication order and the declaration made under the scheme, the declared amount was found to be less than the adjudicated liability. The pending rectification petition could not alter the figure already reflected in the adjudication order for the purpose of invoking the hearing requirement. The Court therefore held that there was no occasion to grant a personal hearing, and the rejection of that request did not call for interference. At the same time, the rectification petition was directed to be disposed of expeditiously in accordance with law after hearing the petitioner.

Conclusion: The claim for personal hearing and interference with the impugned communication was rejected, while a limited direction was issued for expeditious disposal of the rectification petition.

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