2020 (8) TMI 82 - HC - Service Tax

Delhi High Court Orders Timely Decision on Sabka Vishwas Scheme Representation, Emphasizes Fair Hearing

Bhawna Malhotra (Bhawna Chopra Malhotra) Through Her Authorized Representative Bhanu Chopra Versus Central Board Of Indirect Taxes And Customs & Anr.

The High Court of Delhi directed respondent no.2 to decide on the petitioner's representations for amending categorization under the Sabka Vishwas Scheme, ... Direction to the respondent no.2 to consider the petitioner’s representations dated 29th January, 2020, 31st January, 2020 and the email dated 24th June, 2020 - amendment/modification of the categorization of her application as “litigation” instead of “voluntary” in the statement filed under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - HELD THAT:- The petition is disposed of with a direction to the respondent no.2 to decide the petitioner’s representations dated 29th January, 2020, 31st January, 2020 and the email dated 24th June, 2020, after giving an opportunity of hearing to the petitioner, within three weeks in accordance with law. Issue Notice. Issues Involved:Petitioner seeks direction for amendment in categorization under Sabka Vishwas Scheme, 2019.Analysis:The High Court of Delhi heard a writ petition filed by the petitioner seeking a direction to consider her representations for amending the categorization of her application under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The petitioner requested the correction of an error in the initial declaration and claimed relief of 70% as per the Scheme. The court noted the urgency expressed in listing the petition and conducted the hearing via video conferencing. The petitioner's counsel highlighted the importance of allowing the modifications, emphasizing that failure to do so would deprive the petitioner of rightful relief. The court issued notice to the respondents, who accepted it through their counsel.The court, after considering the limited issue at hand, directed respondent no.2 to decide on the petitioner's representations within three weeks, granting an opportunity of hearing to the petitioner. The authorized representative of the petitioner was instructed to appear before respondent no.2 on a specified date and produce a notarized power of attorney. The court ensured that all rights and contentions of the parties remained open. The order was to be uploaded on the website immediately, with a copy forwarded to the counsel via email.In conclusion, the judgment addressed the petitioner's plea for correction in categorization under the Scheme, emphasizing the need for a fair opportunity for the petitioner to present her case. The court's directive aimed at resolving the issue promptly while upholding the principles of natural justice and due process.