Pre-deposit under Sabka Vishwas scheme must be considered; cryptic rejection ignoring challans was set aside for fresh review.

Section 124(2) of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 requires deduction of any pre-deposit made during appellate proceedings while computing the amount payable. The High Court noted that the declarant had produced challans at the personal hearing and had sought consideration of the claimed pre-deposit, yet the estimate in Form SVLDRS-2 omitted that amount and the rejection order did not address the material placed before the Designated Committee. In these circumstances, a cryptic rejection ignoring relevant documents was liable to be set aside, and the declaration required fresh consideration under the scheme after verifying whether the payment related to the appeal dispute.

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Issues: Whether the rejection of the declarant's application under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 for alleged absence of supporting documents was liable to be set aside and the application reconsidered after taking into account the claimed pre-deposit.

Analysis: Section 124(2) of the scheme mandates deduction of any pre-deposit paid during appellate proceedings while issuing the statement of the amount payable. The record showed that the declarant had furnished challans during the personal hearing and had sought consideration of the claimed pre-deposit. The estimate under Form SVLDRS-2 had omitted the pre-deposit, and the rejection order was found to be cryptic in the face of the material placed before the Designated Committee. The later circular fixing a disposal date did not prevent judicial correction where the application had been improperly considered and the statutory benefit had been denied.

Conclusion: The rejection was set aside and the matter was directed to be reconsidered by the Designated Committee in accordance with the scheme, after verifying whether the challan-related payment pertained to the appeal dispute.

Final Conclusion: The petitioner obtained a remand-like relief requiring fresh consideration of the SVLDRS declaration with due regard to the claimed pre-deposit.

Ratio Decidendi: Where the scheme statutorily requires deduction of pre-deposit and the declarant produces material supporting such payment, a cryptic rejection ignoring that material is liable to be set aside and the application reconsidered on merits.

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