Sabka Viswas Scheme quantification dispute requires a reasoned order and fresh consideration of eligibility.

Rejection of a declaration under the Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019 could not stand where it was made by a one-line non-speaking order and the record showed prior quantification of duty for Scheme purposes. The Court read the Scheme's quantification requirement with the CBIC circular, noting that in enquiry or investigation matters, a written communication or an admission recorded during investigation could constitute quantification if made on or before 30 June 2019. As the petitioner's recorded statement indicated an admitted duty liability, the designated committee had to examine the disputed amount and the petitioner's SSI status and then pass a reasoned order. The rejection was set aside and the matter remanded for fresh consideration.

---

---

Issues: Whether the rejection of the petitioner's declaration under the Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019 was sustainable when the order was non-speaking and the record showed quantification of duty for the purpose of the Scheme, and whether the matter required remand for fresh consideration.

Analysis: The declaration had been rejected by a one-line order without reasons. The relevant scheme provision on quantification was read with the CBIC circular clarifying that, in cases under enquiry or investigation, duty demand quantified on or before 30 June 2019 would be eligible, and that a written communication or admission during investigation could amount to quantification. The petitioner's statement recorded during investigation referred to an admitted duty liability, so the dispute turned on whether the amount was Rs. 98 lakhs or Rs. 75 lakhs, which in turn depended on the petitioner's SSI status. On that limited question, the designated committee was required to examine the matter and pass a speaking order after following the procedure under the Scheme.

Conclusion: The rejection was set aside and the matter was remanded to the designated committee to determine the petitioner's status and pass a fresh order in accordance with the Scheme.

---