Court sets aside petitioner's challenge under Sabka Vishwas Scheme due to portal issues, orders fresh response and personal hearing.

The court set aside Form No. SVLDRS-3 challenged by the petitioner under the Sabka Vishwas Scheme 2019 due to difficulties in portal access and lack of communication. The petitioner was allowed to respond to Form No. SVLDRS-2, with directions to file Form No. SVLDRS-2A afresh if technical issues persisted. Respondent was required to provide a personal hearing to the petitioner before any decision, ensuring advance notice and disclosure of relevant information. The petition was disposed of based on these directives.

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Issues: Impugning Form No. SVLDRS-3 under Sabka Vishwas Scheme 2019, Petitioner's non-receipt of Form SVLDRS-3, Allegations of inability to access portal and non-receipt of communications, Respondent's submission on system-generated emails, Petitioner's difficulty in portal access acknowledged, Setting aside Form SVLDRS-3, Directions for responding to Form SVLDRS-2.

In the present case, the petitioner challenged Form No. SVLDRS-3 issued under the Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019, alleging non-receipt of the form despite receiving an email without any amount indication. The petitioner had previously filed a declaration under SVLDRS in response to a show-cause notice demanding a duty amount. The petitioner claimed to have faced difficulties in accessing the portal and not receiving any communication, which was supported by the affidavit-in-reply filed by the Principal Commissioner. The respondent argued that the system-generated emails were automated with minimal human intervention and suggested steps the petitioner could have taken. The court noted the petitioner's struggle in accessing the portal, evident from screenshots provided, and acknowledged the serious problem in the system, as the petitioner even received a message stating no taxpayer was found, questioning the issuance of the initial show-cause notice. Consequently, the court, without delving into the merits of the matter, set aside Form No. SVLDRS-3 and allowed the petitioner to respond to Form No. SVLDRS-2, directing the filing of Form No. SVLDRS-2A afresh. If technical issues hindered online filing, the respondent was instructed to inform the petitioner, who could then submit a physical copy or objections. Respondent No. 5 was mandated to provide a personal hearing to the petitioner before passing any order, ensuring advance notice and disclosure of relevant orders or judgments to enable the petitioner's preparedness. Ultimately, the petition was disposed of based on these directions.

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