Court orders reconsideration of Sabka Vishwas Scheme application, emphasizes petitioner's right to a hearing

The Court set aside the rejection of the petitioner's declaration under the Sabka Vishwas Scheme, emphasizing the need for a hearing before rejection. The Court directed the designated committee to reconsider the application after providing a hearing to the petitioner. A hearing date was scheduled, and a reasoned order was to be issued within a specified timeline. All parties' rights and contentions were preserved, and the writ petition was disposed of with these instructions. The order was to be uploaded online promptly and shared with counsel via email.

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Issues:
Challenge to rejection of declaration under Sabka Vishwas Scheme due to non-communication of demand before deadline, Violation of principles of natural justice by not providing a hearing before rejection.

Analysis:
1. The petitioner challenged the rejection of their declaration under the Sabka Vishwas Scheme, 2019, due to the non-communication of the demand before the specified deadline. The petitioner had admitted their liability in a statement on a prior date, and the demands were considered quantified as the amount was paid in installments subsequently.

2. The petitioner argued that as per relevant Circular provisions, relief under the Scheme is available for cases where duty demand is quantified and communicated to the party or admitted by them before the deadline. The impugned order was criticized for not following principles of natural justice as no notice or hearing was provided before rejection. The petitioner cited previous judgments to support their claim.

3. The Court acknowledged the intent of the Scheme to resolve legacy disputes and allow businesses to start anew. Considering the petitioner's admission of liability well before the deadline, the Court opined that a hearing should have been granted before rejection. Consequently, the impugned order was set aside, directing the designated committee to decide the application after providing a hearing to the petitioner.

4. The Court scheduled a date for the hearing before the designated committee and instructed a reasoned order to be passed within a specified timeline. All rights and contentions of the parties were left open, and the writ petition was disposed of with these directions. The order was to be uploaded online immediately and shared with the counsel via email for reference.

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