TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Join Channel
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether rejection of the declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 could be sustained without granting an opportunity of hearing and whether the matter required remand for fresh decision.
Analysis: The scheme was treated as a beneficial measure intended to resolve legacy indirect tax disputes. The designated committee's rejection of the declaration had the effect of fastening further liability on the declarant. Under the scheme, particularly the procedure contemplated after estimation of payable amount, the declarant was entitled to be heard before the final statement was issued. Since the rejection was made in a mechanical manner and without affording hearing, the decision was inconsistent with the statutory procedure and the requirements of natural justice.
Conclusion: The rejection of the declaration was set aside and the matter was remitted to the designated committee to grant a hearing and decide the claim afresh in accordance with law.
Final Conclusion: The writ petition succeeded to the extent that the impugned rejection was quashed and the claim was directed to be reconsidered after following due process.
Ratio Decidendi: Where the statutory scheme contemplates hearing before a final determination affecting liability, rejection of a declaration without affording such hearing is unsustainable and must be set aside.
TaxTMI 
