Technical portal lapse cannot defeat Sabka Vishwas Scheme relief when returns were actually filed and eligibility is otherwise met.

Rejection of a declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was held unsustainable where the underlying returns had in fact been filed and the department did not dispute that fact. The non-visibility of the returns on the portal was treated as a technical lapse at the department's end, so the factual basis for denial of the Scheme benefit failed. The declaration was directed to be accepted and processed under the Scheme, with issuance of the discharge certificate if eligibility was otherwise satisfied, and the relevant circulars on computation and eligibility were to be considered.

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Issues: Whether rejection of the petitioner's declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 on the ground that no return had been filed for the relevant period was sustainable, and whether the petitioner was entitled to acceptance of the declaration and processing under the Scheme.

Analysis: The petitioner's returns were found to have been filed, and the respondents did not dispute that fact, though they stated that the returns were not visible on the portal at the time of filing of Form SVLDRS-I. The rejection was based only on this non-visibility, which was treated as a technical lapse at the respondents' end. Since the factual basis for rejection did not survive, the petitioner could not be deprived of the Scheme's reliefs. The Court also directed that the relevant circulars governing computation and eligibility under the Scheme be considered while processing the declaration.

Conclusion: The rejection was unsustainable. The petitioner's declaration was directed to be accepted and processed under the Scheme, with issuance of the discharge certificate if eligibility was otherwise found.

Final Conclusion: The petition succeeded and the impugned rejection was set aside, with consequential consideration of the declaration under the statutory scheme.

Ratio Decidendi: A declarant cannot be denied benefits under a beneficial tax amnesty scheme on the basis of a technical or portal-related lapse at the department's end when the underlying return has in fact been filed and the factual foundation for rejection is absent.

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