Writ relief for delayed scheme payment was declined, with the declarant directed to seek administrative consideration of the request.

Writ relief was sought to permit payment under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 after the prescribed time, on the asserted ground of an ICEGATE portal error. The Court treated the matter as fact-sensitive and noted that the Government communication contemplated administrative follow-up for declarants unable to pay by the due date. Given the limited scope of writ jurisdiction and the disputed technical issue, no direct direction was issued to compel acceptance of payment; the declarant was relegated to make a representation before the Chairman, CBIC, who was directed to consider the request and communicate an appropriate decision.

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Issues: Whether directions should be issued in writ jurisdiction to permit the declarant to make payment under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 despite the alleged portal error and expiry of the prescribed time for payment.

Analysis: The dispute turned largely on a contested factual assertion regarding a technical error on the ICEGATE portal. The Court noted the Government communication indicating that zones were to contact declarants who were unable to pay by the due date and that the matter could be examined administratively. In view of the factual dispute and the limited scope of writ jurisdiction, the Court considered it appropriate that the declarant first approach the Chairman, CBIC with a request to accept payment in any mode considered fit under the scheme.

Conclusion: No direct writ direction was issued to compel acceptance of payment; the petitioner was relegated to make a representation before the Chairman, CBIC, who was directed to consider it and communicate an appropriate decision.

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