Sabka Vishwas Scheme relief granted where timely payment was tendered but not accepted for reasons beyond the declarant's control

Relief under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was found appropriate where the declarant had filed the declaration, received the statement determining the amount payable, and tendered payment within the extended period. The payment was debited and then recredited, showing an to comply in time, and the failure to complete payment was not attributable to the petitioner. On these undisputed facts, the petitioner was held entitled to relief and the writ petition was allowed in terms of the specified prayer.

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Issues: Whether the petitioner was entitled to relief under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 when the payment under the issued statement was tendered within the extended time but was not accepted due to no fault of the petitioner.

Analysis: The petitioner had opted for settlement under the scheme, filed the declaration, and was issued the statement determining the amount payable. The payment was tendered within the extended period, but the amount was debited and then recredited, showing that the petitioner had made the attempt to comply within time. Since the material facts were not in dispute and the failure to complete the payment was not attributable to the petitioner, relief was considered appropriate.

Conclusion: The petitioner was held entitled to relief, and the writ petition was allowed in terms of prayer clause (c).

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