Court dismisses late-filed Writ Petitions for tax remittance under Sabka Vishwas Scheme, stresses timely compliance

The court dismissed a batch of 19 Writ Petitions seeking acceptance of tax remittance under Form SVLDRS-3 by the Designated Committee under the Sabka Vishwas Scheme. Despite a deadline extension due to COVID-19, the petitions were filed 10 months late without sufficient justification, leading to their dismissal without costs. The judgment emphasizes timely compliance with remittance deadlines and the importance of valid justifications for delays in legal filings under the Scheme.

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Issues:
1. Direction to accept remittance of tax under Form SVLDRS-3 by Designated Committee under Sabka Vishwas Scheme.
2. Extension of remittance period due to COVID-19 pandemic.
3. Condonation of delay in remittance of tax.
4. Justification for delay in filing Writ Petitions.
5. Dismissal of Writ Petitions due to long delay without explanation.

Analysis:
1. The batch of 19 Writ Petitions sought a direction for the respondents, including the Designated Committee under the Sabka Vishwas Scheme, to accept the remittance of tax as specified in Form SVLDRS-3. The Form quantifies the amount payable based on applications filed under the Scheme. The last date for remittance was extended till 30.06.2021 due to the challenges posed by the COVID-19 pandemic, but no further extension was granted despite requests from taxpayers nationwide.

2. In previous cases, the court allowed remittance with interest and permitted the filing of applications for delay condonation. However, in the present case, the Writ Petitions were filed 10 months after the remittance deadline, with no substantial justification provided except citing hardships due to the pandemic. The court noted the lack of merit in the petitions due to the unexplained delay and subsequently dismissed them along with connected Miscellaneous Petitions, without imposing any costs.

3. The judgment highlights the importance of timely compliance with remittance deadlines under the Sabka Vishwas Scheme and the necessity of providing valid justifications for delays in filing Writ Petitions. The court's decision underscores the need for adherence to procedural requirements and the impact of unexplained delays on the outcome of legal proceedings.

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