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Issues: Whether a declarant under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 who missed the remittance deadline because of lockdown-related disruption could be permitted to remit the quantified amount with interest and seek consideration of the declaration by the Board.
Analysis: The declaration had progressed through the scheme stages and the quantified liability in Form 3 was not in dispute. The delay in remittance was limited and was linked to the difficulties arising during the COVID-19 lockdown, when the payment portal did not facilitate remittance after the original time limit. The Court also noted the Board's prior instruction recognising that some declarants were unable to pay within time and might do so later, and treated the petitioner's conduct as showing substantial compliance and bona fides. In that setting, instead of granting the declaration outright, the Court permitted remittance with interest and directed the petitioner to make a representation to the Board for acceptance of the application.
Conclusion: The petitioner was permitted to remit the quantified amount with interest and was allowed to pursue acceptance of the declaration before the Board.
Ratio Decidendi: Where a declarant has substantially complied with a settlement scheme and the delay in final remittance is attributable to lockdown-related disruption, the Court may grant limited permission to pay with interest and require the competent authority to consider acceptance of the declaration.
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