Finality of adjudication bars reopening of alleged tax payment credit under SVLDRS, so remand was refused

Credit for an alleged pre-show-cause payment under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 could not be reopened where the adjudicating authority had already found that the challans did not prove payment against the demand and that no ST-3 return or correspondence supported appropriation. That finding had attained finality because it was not challenged in appeal. The Bombay HC therefore held that the petitioner could not seek a fresh determination by the designated committee on the same question, and remand was unwarranted. The challenge to the SVLDRS form failed.

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Issues: Whether the petitioner was entitled to credit of the amount claimed to have been paid before issuance of the show cause notice while determining the amount payable under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, and whether the matter required remand to the designated committee.

Analysis: The petitioner claimed that the amount paid earlier had to be adjusted against the demand for the purposes of the scheme. The record, however, showed that the adjudicating authority had already considered the claimed payment and specifically held that the challans did not establish payment against the demand raised in the show cause notice and that no ST-3 return or correspondence supported such appropriation. That finding was never challenged in appeal and had attained finality. In these circumstances, the Court held that the petitioner could not seek a fresh determination by the committee on the same question, and the cited precedent did not assist because it involved a different situation where the adjudication findings were under challenge.

Conclusion: The petitioner was not entitled to reopen the question of credit for the claimed payment, and remand was unwarranted. The challenge to Form SVLDRS-3 failed.

Final Conclusion: The writ petition was rejected because the claim for adjustment of the alleged pre-deposit had already been negatived in final adjudication and could not be revived for scheme computation.

Ratio Decidendi: A claim for credit or appropriation of tax payment under SVLDRS cannot be reopened where the adjudicating authority's contrary finding has attained finality and was not challenged in appeal.

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